Kim, Taehee; Lee, Sun Hye; Vourvachis, Petros - In: Journal of business ethics : JBE 182 (2023) 4, pp. 1003-1024
This study examines the participation and interaction of relevant individuals in the process of developing an accounting standard for South Korea's emission trading scheme (ETS). Despite the enormous accounting implications of such schemes, there is a paucity of research on the development and...