Financial and Management Accounting for Emission Rights
Table of contents
Greenhouse gas emission trading within the European Union was regulated by an allowance process in January 2005, which was designed following the Directive of the European Parliament and of the Council establishing a scheme for greenhouse gas emission allowance trading within the Community. Each member state implemented the directive on a domestic level by drawing up a national allocation plan according to Article 9 of the directive.
The overall targets of this specific research aim at analysing the effects on both financial and management accounting. Concerning financial accounting, three questions were vital:
- How does the evolution of climate policy influence accounting?
- Which developments of accounting are of relevance to the treatment of ecological resources, particularly to the GHG allowances?
- How else can ecological issues be integrated into annual accounts and into the annual report?
For management accounting, the recording of GHG is interesting. Therefore, 25 international guidelines have been analysed so far. The criteria were e.g. the organisational and operational system boundaries or the calculation of GHG.
With this research, the chair accompanies the international development of environmental policy.
Leadership and Researcher
Term
06/2003 - 12/2013
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