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Accounting e reporting dei diritti di emissione. Modelli di rilevazione proposti e pratiche emergenti
Author/s: Lara Tarquinio 
Year:  2012 Issue: Language: Italian 
Pages:  31 Pg. 79-109 FullText PDF:  546 KB
DOI:  10.3280/FR2012-003005
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The objectives of this study are to investigate the most important effects of the European Emission Trading Scheme (EU ETS) on corporate accounting and reporting to analyse how certain variables influence the disclosure of emission rights and climate change. The study is based on disclosures made in Annual Reports both in the Financial Review by Management and in Sustainability Reports (2009) of a sample of companies that manage cogenerative and non-cogenerative thermo-electrical plants. The results have shown interesting uniform methods of accounting used by companies included in the analysis and the influence played by sustainability reports on the disclosure level.
Keywords: Emission rights, accounting, disclosure, climate change, EU ETS

Lara Tarquinio, in "FINANCIAL REPORTING" 3/2012, pp. 79-109, DOI:10.3280/FR2012-003005


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