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Research Articles

Accounting for Carbon Emission Allowances in the European Union: In Search of Consistency

Pages 223-239 | Published online: 22 Oct 2013

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Katharina Hombach & Thorsten Sellhorn. (2022) Does every accounting issue need a solution?. Accounting and Business Research 52:5, pages 540-561.
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Nicolas Garcia-Torea, Sophie Giordano-Spring, Carlos Larrinaga & Géraldine Rivière-Giordano. (2022) Accounting for Carbon Emission Allowances: An Empirical Analysis in the EU ETS Phase 3. Social and Environmental Accountability Journal 42:1-2, pages 93-115.
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Peter M. Clarkson, Yue Li, Matthew Pinnuck & Gordon D. Richardson. (2015) The Valuation Relevance of Greenhouse Gas Emissions under the European Union Carbon Emissions Trading Scheme. European Accounting Review 24:3, pages 551-580.
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Isabell Keller, Brigitte Eierle & Sven Hartlieb. Auditors’ Carbon Risk Consideration under the EU Emission Trading System. Accounting in Europe 0:0, pages 1-30.
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Articles from other publishers (21)

Sónia Monteiro, Kátia Lemos, Jose Jurado Martin & María-Pilar Martín-Zamora. 2023. Taking on Climate Change Through Green Taxation. Taking on Climate Change Through Green Taxation 57 81 .
Lihong Ge, Xianyao Mo & Jiali Liu. (2023) Carbon Accounting Method based on Power System Energy Carbon Footprint Characteristics and Multi-Source Data Fusion. International Journal of Energy 2:3, pages 71-75.
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Ana Isabel Dias, Sónia Raquel Baptista Fernandes & Pedro Pinheiro. 2023. Accounting and Financial Reporting Challenges for Government, Non-Profits, and the Private Sector. Accounting and Financial Reporting Challenges for Government, Non-Profits, and the Private Sector 24 57 .
Xiaopeng Li, Xianyao Mo, Jiali Liu, Wei Zhang, Feiran Zhang & Kun Jin. (2023) Carbon Accounting Method Based on Power System Energy Carbon Footprint Characteristics and Multi-Source Data Fusion. Carbon Accounting Method Based on Power System Energy Carbon Footprint Characteristics and Multi-Source Data Fusion.
Tae Hee Kim, Sun Hye Lee & Petros Vourvachis. (2022) Accounting Standard-Setting for an Emission Trading Scheme: The Korean Case. Journal of Business Ethics 182:4, pages 1003-1024.
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Saddam A. Hazaea, Ebrahim Mohammed Al-Matari, Mushari Hamdan Alosaimi, Najib H. S. Farhan, Ahmed Abubakar & Jinyu Zhu. (2023) Past, present, and future of carbon accounting: Insights from scholarly research. Frontiers in Energy Research 10.
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Monika Perlińska. (2022) Greenhouse gas emission rights in accounting – is a global benchmark needed?. Zeszyty Teoretyczne Rachunkowości 46:4, pages 93-113.
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Rong He, Le Luo, Abul Shamsuddin & Qingliang Tang. (2021) Corporate carbon accounting: a literature review of carbon accounting research from the Kyoto Protocol to the Paris Agreement. Accounting & Finance 62:1, pages 261-298.
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Patricia Milanés-Montero, Esteban Pérez-Calderón & Ana Isabel Dias. (2022) LICENÇAS DE EMISSÃO DE GASES DE EFEITO ESTUFA: TRANSPARÊNCIA DA INFORMAÇÃO FINANCEIRA. Revista de Administração de Empresas 62:1.
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Patricia Milanés-Montero, Esteban Pérez-Calderón & Ana Isabel Dias. (2022) GREENHOUSE GAS EMISSION ALLOWANCES: FINANCIAL REPORTING TRANSPARENCY. Revista de Administração de Empresas 62:1.
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Thereza Raquel Sales de Aguiar. (2021) Is the use of financial accounting fit for purpose? An exploration of the theoretical foundations, framework and practicalities. Accounting Research Journal 34:4, pages 412-428.
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Patricia Milanés-Montero, Esteban Pérez-Calderón & Ana Isabel Dias. (2021) GHG Emissions Performance: Alternative Accounting Approaches for the European Union. Prague Economic Papers 30:1, pages 37-60.
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Yonca Ertimur, Jennifer Francis, Amanda Gonzales & Katherine Schipper. (2020) Financial Reporting for Pollution Reduction Programs. Management Science 66:12, pages 6015-6041.
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Amine Allouah & Omar Besbes. (2020) Prior-Independent Optimal Auctions. Management Science 66:10, pages 4417-4432.
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Patricia Milanés Montero, Esteban Pérez Calderón & Ana Isabel Lourenço Dias. (2020) Transparency of Financial Reporting on Greenhouse Gas Emission Allowances: The Influence of Regulation. International Journal of Environmental Research and Public Health 17:3, pages 893.
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Praveen Kumar & Mohammad Firoz. (2019) Accounting for certified emission reductions (CERs) in India. Meditari Accountancy Research 28:2, pages 365-389.
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Federico Galán-Valdivieso, Laura Saraite-Sariene, Juana Alonso-Cañadas & María Caba-Pérez. (2019) Do Corporate Carbon Policies Enhance Legitimacy? A Social Media Perspective. Sustainability 11:4, pages 1161.
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Thereza RS de Aguiar. (2017) Turning accounting for emissions rights inside out as well as upside down. Environment and Planning C: Politics and Space 36:1, pages 139-159.
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Celeste M. Black. (2017) Taxation of Cross-Border Transfers of Carbon Emission Allowances under Linked Emissions Trading Schemes. Transnational Environmental Law 6:2, pages 335-361.
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Paul A. Griffin, David H. Lont & Estelle Y. Sun. (2017) The Relevance to Investors of Greenhouse Gas Emission Disclosures. Contemporary Accounting Research 34:2, pages 1265-1297.
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Yonca Ertimur, Jennifer Francis & Katherine Schipper. (2017) Financial Reporting for Pollution Reduction Programs. SSRN Electronic Journal.
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