Analysis of Carbon Emission Accounting Practices of Leading Carbon Emitting European Union Companies

After the withdrawal of IFRIC 3: Emission Rights in 2005, members of European Union Emissions Trading Scheme (EU ETS) do not have an authoritative course of action for carbon emission allowances accounting. They are allowed to adopt variant accounting approaches to account for granted and purchased...
Ausführliche Beschreibung

Gespeichert in:

Autor*in:	Haseeb Ayaz [verfasserIn]

Format:	E-Artikel
Sprache:	Englisch

Erschienen:	2017

Schlagwörter:	carbon emissions allowances carbon emissions accounting ifric 3 ifrs

Übergeordnetes Werk:	In: Athens Journal of Business & Economics - Athens Institute for Education and Research, 2021, 3(2017), 4, Seite 463-486
Übergeordnetes Werk:	volume:3 ; year:2017 ; number:4 ; pages:463-486

Links:	Link aufrufen Link aufrufen Link aufrufen Journal toc

DOI / URN:	10.30958/ajbe.3.4.5

Katalog-ID:	DOAJ05622446X

Internformat


LEADER	01000caa a22002652 4500
001	DOAJ05622446X
003	DE-627
005	20230308200012.0
007	cr uuu---uuuuu
008	230227s2017 xx \|\|\|\|\|o 00\| \|\|eng c
024	7		\|a 10.30958/ajbe.3.4.5 \|2 doi
035			\|a (DE-627)DOAJ05622446X
035			\|a (DE-599)DOAJ5954dcf61854403b9512b778ac8d467e
040			\|a DE-627 \|b ger \|c DE-627 \|e rakwb
041			\|a eng
100	0		\|a Haseeb Ayaz \|e verfasserin \|4 aut
245	1	0	\|a Analysis of Carbon Emission Accounting Practices of Leading Carbon Emitting European Union Companies
264		1	\|c 2017
336			\|a Text \|b txt \|2 rdacontent
337			\|a Computermedien \|b c \|2 rdamedia
338			\|a Online-Ressource \|b cr \|2 rdacarrier
520			\|a After the withdrawal of IFRIC 3: Emission Rights in 2005, members of European Union Emissions Trading Scheme (EU ETS) do not have an authoritative course of action for carbon emission allowances accounting. They are allowed to adopt variant accounting approaches to account for granted and purchased carbon emission allowances which has created multiplicity in accounting practices and questions the comparability of different entities in the scheme. By adopting a content analysis methodology, this research scrutinizes accounting approaches followed by the companies in European Union Emission Trading System (EU ETS), and discloses the practices of accounting adopted by these companies to account for carbon permits without the presence of any precise guidelines by the accounting standard setters. This study also highlights the current accounting approaches used for emissions accounting together with providing an ultimate solution in this regard. Because the accounting treatment followed by an entity will produce effects on its financial statements, the results of this research will probably be of high importance to experts of accounting, standard setters, investors, stakeholders, auditors, and academic audiences.
650		4	\|a carbon emissions allowances
650		4	\|a carbon emissions accounting
650		4	\|a ifric 3
650		4	\|a ifrs
653		0	\|a Regional economics. Space in economics
653		0	\|a HT388
773	0	8	\|i In \|t Athens Journal of Business & Economics \|d Athens Institute for Education and Research, 2021 \|g 3(2017), 4, Seite 463-486 \|w (DE-627)85561451X \|w (DE-600)2851008-2 \|x 2241794X \|7 nnns
773	1	8	\|g volume:3 \|g year:2017 \|g number:4 \|g pages:463-486
856	4	0	\|u https://doi.org/10.30958/ajbe.3.4.5 \|z kostenfrei
856	4	0	\|u https://doaj.org/article/5954dcf61854403b9512b778ac8d467e \|z kostenfrei
856	4	0	\|u https://www.athensjournals.gr/business/2017-3-4-5-Ayaz.pdf \|z kostenfrei
856	4	2	\|u https://doaj.org/toc/2241-794X \|y Journal toc \|z kostenfrei
912			\|a GBV_USEFLAG_A
912			\|a SYSFLAG_A
912			\|a GBV_DOAJ
912			\|a GBV_ILN_11
912			\|a GBV_ILN_20
912			\|a GBV_ILN_22
912			\|a GBV_ILN_23
912			\|a GBV_ILN_24
912			\|a GBV_ILN_31
912			\|a GBV_ILN_39
912			\|a GBV_ILN_40
912			\|a GBV_ILN_60
912			\|a GBV_ILN_62
912			\|a GBV_ILN_63
912			\|a GBV_ILN_65
912			\|a GBV_ILN_69
912			\|a GBV_ILN_70
912			\|a GBV_ILN_73
912			\|a GBV_ILN_95
912			\|a GBV_ILN_105
912			\|a GBV_ILN_110
912			\|a GBV_ILN_151
912			\|a GBV_ILN_161
912			\|a GBV_ILN_206
912			\|a GBV_ILN_213
912			\|a GBV_ILN_230
912			\|a GBV_ILN_285
912			\|a GBV_ILN_293
912			\|a GBV_ILN_370
912			\|a GBV_ILN_602
912			\|a GBV_ILN_2014
912			\|a GBV_ILN_4012
912			\|a GBV_ILN_4037
912			\|a GBV_ILN_4112
912			\|a GBV_ILN_4125
912			\|a GBV_ILN_4126
912			\|a GBV_ILN_4249
912			\|a GBV_ILN_4305
912			\|a GBV_ILN_4306
912			\|a GBV_ILN_4307
912			\|a GBV_ILN_4313
912			\|a GBV_ILN_4322
912			\|a GBV_ILN_4323
912			\|a GBV_ILN_4324
912			\|a GBV_ILN_4325
912			\|a GBV_ILN_4326
912			\|a GBV_ILN_4335
912			\|a GBV_ILN_4338
912			\|a GBV_ILN_4367
912			\|a GBV_ILN_4700
951			\|a AR
952			\|d 3 \|j 2017 \|e 4 \|h 463-486

Indexfelder

author_variant	h a ha
matchkey_str	article:2241794X:2017----::nlssfabnmsinconigrcieolaigabnmtig
hierarchy_sort_str	2017
publishDate	2017
allfields	10.30958/ajbe.3.4.5 doi (DE-627)DOAJ05622446X (DE-599)DOAJ5954dcf61854403b9512b778ac8d467e DE-627 ger DE-627 rakwb eng Haseeb Ayaz verfasserin aut Analysis of Carbon Emission Accounting Practices of Leading Carbon Emitting European Union Companies 2017 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier After the withdrawal of IFRIC 3: Emission Rights in 2005, members of European Union Emissions Trading Scheme (EU ETS) do not have an authoritative course of action for carbon emission allowances accounting. They are allowed to adopt variant accounting approaches to account for granted and purchased carbon emission allowances which has created multiplicity in accounting practices and questions the comparability of different entities in the scheme. By adopting a content analysis methodology, this research scrutinizes accounting approaches followed by the companies in European Union Emission Trading System (EU ETS), and discloses the practices of accounting adopted by these companies to account for carbon permits without the presence of any precise guidelines by the accounting standard setters. This study also highlights the current accounting approaches used for emissions accounting together with providing an ultimate solution in this regard. Because the accounting treatment followed by an entity will produce effects on its financial statements, the results of this research will probably be of high importance to experts of accounting, standard setters, investors, stakeholders, auditors, and academic audiences. carbon emissions allowances carbon emissions accounting ifric 3 ifrs Regional economics. Space in economics HT388 In Athens Journal of Business & Economics Athens Institute for Education and Research, 2021 3(2017), 4, Seite 463-486 (DE-627)85561451X (DE-600)2851008-2 2241794X nnns volume:3 year:2017 number:4 pages:463-486 https://doi.org/10.30958/ajbe.3.4.5 kostenfrei https://doaj.org/article/5954dcf61854403b9512b778ac8d467e kostenfrei https://www.athensjournals.gr/business/2017-3-4-5-Ayaz.pdf kostenfrei https://doaj.org/toc/2241-794X Journal toc kostenfrei GBV_USEFLAG_A SYSFLAG_A GBV_DOAJ GBV_ILN_11 GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_31 GBV_ILN_39 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_63 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_95 GBV_ILN_105 GBV_ILN_110 GBV_ILN_151 GBV_ILN_161 GBV_ILN_206 GBV_ILN_213 GBV_ILN_230 GBV_ILN_285 GBV_ILN_293 GBV_ILN_370 GBV_ILN_602 GBV_ILN_2014 GBV_ILN_4012 GBV_ILN_4037 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4126 GBV_ILN_4249 GBV_ILN_4305 GBV_ILN_4306 GBV_ILN_4307 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4325 GBV_ILN_4326 GBV_ILN_4335 GBV_ILN_4338 GBV_ILN_4367 GBV_ILN_4700 AR 3 2017 4 463-486
spelling	10.30958/ajbe.3.4.5 doi (DE-627)DOAJ05622446X (DE-599)DOAJ5954dcf61854403b9512b778ac8d467e DE-627 ger DE-627 rakwb eng Haseeb Ayaz verfasserin aut Analysis of Carbon Emission Accounting Practices of Leading Carbon Emitting European Union Companies 2017 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier After the withdrawal of IFRIC 3: Emission Rights in 2005, members of European Union Emissions Trading Scheme (EU ETS) do not have an authoritative course of action for carbon emission allowances accounting. They are allowed to adopt variant accounting approaches to account for granted and purchased carbon emission allowances which has created multiplicity in accounting practices and questions the comparability of different entities in the scheme. By adopting a content analysis methodology, this research scrutinizes accounting approaches followed by the companies in European Union Emission Trading System (EU ETS), and discloses the practices of accounting adopted by these companies to account for carbon permits without the presence of any precise guidelines by the accounting standard setters. This study also highlights the current accounting approaches used for emissions accounting together with providing an ultimate solution in this regard. Because the accounting treatment followed by an entity will produce effects on its financial statements, the results of this research will probably be of high importance to experts of accounting, standard setters, investors, stakeholders, auditors, and academic audiences. carbon emissions allowances carbon emissions accounting ifric 3 ifrs Regional economics. Space in economics HT388 In Athens Journal of Business & Economics Athens Institute for Education and Research, 2021 3(2017), 4, Seite 463-486 (DE-627)85561451X (DE-600)2851008-2 2241794X nnns volume:3 year:2017 number:4 pages:463-486 https://doi.org/10.30958/ajbe.3.4.5 kostenfrei https://doaj.org/article/5954dcf61854403b9512b778ac8d467e kostenfrei https://www.athensjournals.gr/business/2017-3-4-5-Ayaz.pdf kostenfrei https://doaj.org/toc/2241-794X Journal toc kostenfrei GBV_USEFLAG_A SYSFLAG_A GBV_DOAJ GBV_ILN_11 GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_31 GBV_ILN_39 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_63 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_95 GBV_ILN_105 GBV_ILN_110 GBV_ILN_151 GBV_ILN_161 GBV_ILN_206 GBV_ILN_213 GBV_ILN_230 GBV_ILN_285 GBV_ILN_293 GBV_ILN_370 GBV_ILN_602 GBV_ILN_2014 GBV_ILN_4012 GBV_ILN_4037 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4126 GBV_ILN_4249 GBV_ILN_4305 GBV_ILN_4306 GBV_ILN_4307 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4325 GBV_ILN_4326 GBV_ILN_4335 GBV_ILN_4338 GBV_ILN_4367 GBV_ILN_4700 AR 3 2017 4 463-486
allfields_unstemmed	10.30958/ajbe.3.4.5 doi (DE-627)DOAJ05622446X (DE-599)DOAJ5954dcf61854403b9512b778ac8d467e DE-627 ger DE-627 rakwb eng Haseeb Ayaz verfasserin aut Analysis of Carbon Emission Accounting Practices of Leading Carbon Emitting European Union Companies 2017 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier After the withdrawal of IFRIC 3: Emission Rights in 2005, members of European Union Emissions Trading Scheme (EU ETS) do not have an authoritative course of action for carbon emission allowances accounting. They are allowed to adopt variant accounting approaches to account for granted and purchased carbon emission allowances which has created multiplicity in accounting practices and questions the comparability of different entities in the scheme. By adopting a content analysis methodology, this research scrutinizes accounting approaches followed by the companies in European Union Emission Trading System (EU ETS), and discloses the practices of accounting adopted by these companies to account for carbon permits without the presence of any precise guidelines by the accounting standard setters. This study also highlights the current accounting approaches used for emissions accounting together with providing an ultimate solution in this regard. Because the accounting treatment followed by an entity will produce effects on its financial statements, the results of this research will probably be of high importance to experts of accounting, standard setters, investors, stakeholders, auditors, and academic audiences. carbon emissions allowances carbon emissions accounting ifric 3 ifrs Regional economics. Space in economics HT388 In Athens Journal of Business & Economics Athens Institute for Education and Research, 2021 3(2017), 4, Seite 463-486 (DE-627)85561451X (DE-600)2851008-2 2241794X nnns volume:3 year:2017 number:4 pages:463-486 https://doi.org/10.30958/ajbe.3.4.5 kostenfrei https://doaj.org/article/5954dcf61854403b9512b778ac8d467e kostenfrei https://www.athensjournals.gr/business/2017-3-4-5-Ayaz.pdf kostenfrei https://doaj.org/toc/2241-794X Journal toc kostenfrei GBV_USEFLAG_A SYSFLAG_A GBV_DOAJ GBV_ILN_11 GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_31 GBV_ILN_39 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_63 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_95 GBV_ILN_105 GBV_ILN_110 GBV_ILN_151 GBV_ILN_161 GBV_ILN_206 GBV_ILN_213 GBV_ILN_230 GBV_ILN_285 GBV_ILN_293 GBV_ILN_370 GBV_ILN_602 GBV_ILN_2014 GBV_ILN_4012 GBV_ILN_4037 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4126 GBV_ILN_4249 GBV_ILN_4305 GBV_ILN_4306 GBV_ILN_4307 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4325 GBV_ILN_4326 GBV_ILN_4335 GBV_ILN_4338 GBV_ILN_4367 GBV_ILN_4700 AR 3 2017 4 463-486
allfieldsGer	10.30958/ajbe.3.4.5 doi (DE-627)DOAJ05622446X (DE-599)DOAJ5954dcf61854403b9512b778ac8d467e DE-627 ger DE-627 rakwb eng Haseeb Ayaz verfasserin aut Analysis of Carbon Emission Accounting Practices of Leading Carbon Emitting European Union Companies 2017 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier After the withdrawal of IFRIC 3: Emission Rights in 2005, members of European Union Emissions Trading Scheme (EU ETS) do not have an authoritative course of action for carbon emission allowances accounting. They are allowed to adopt variant accounting approaches to account for granted and purchased carbon emission allowances which has created multiplicity in accounting practices and questions the comparability of different entities in the scheme. By adopting a content analysis methodology, this research scrutinizes accounting approaches followed by the companies in European Union Emission Trading System (EU ETS), and discloses the practices of accounting adopted by these companies to account for carbon permits without the presence of any precise guidelines by the accounting standard setters. This study also highlights the current accounting approaches used for emissions accounting together with providing an ultimate solution in this regard. Because the accounting treatment followed by an entity will produce effects on its financial statements, the results of this research will probably be of high importance to experts of accounting, standard setters, investors, stakeholders, auditors, and academic audiences. carbon emissions allowances carbon emissions accounting ifric 3 ifrs Regional economics. Space in economics HT388 In Athens Journal of Business & Economics Athens Institute for Education and Research, 2021 3(2017), 4, Seite 463-486 (DE-627)85561451X (DE-600)2851008-2 2241794X nnns volume:3 year:2017 number:4 pages:463-486 https://doi.org/10.30958/ajbe.3.4.5 kostenfrei https://doaj.org/article/5954dcf61854403b9512b778ac8d467e kostenfrei https://www.athensjournals.gr/business/2017-3-4-5-Ayaz.pdf kostenfrei https://doaj.org/toc/2241-794X Journal toc kostenfrei GBV_USEFLAG_A SYSFLAG_A GBV_DOAJ GBV_ILN_11 GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_31 GBV_ILN_39 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_63 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_95 GBV_ILN_105 GBV_ILN_110 GBV_ILN_151 GBV_ILN_161 GBV_ILN_206 GBV_ILN_213 GBV_ILN_230 GBV_ILN_285 GBV_ILN_293 GBV_ILN_370 GBV_ILN_602 GBV_ILN_2014 GBV_ILN_4012 GBV_ILN_4037 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4126 GBV_ILN_4249 GBV_ILN_4305 GBV_ILN_4306 GBV_ILN_4307 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4325 GBV_ILN_4326 GBV_ILN_4335 GBV_ILN_4338 GBV_ILN_4367 GBV_ILN_4700 AR 3 2017 4 463-486
allfieldsSound	10.30958/ajbe.3.4.5 doi (DE-627)DOAJ05622446X (DE-599)DOAJ5954dcf61854403b9512b778ac8d467e DE-627 ger DE-627 rakwb eng Haseeb Ayaz verfasserin aut Analysis of Carbon Emission Accounting Practices of Leading Carbon Emitting European Union Companies 2017 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier After the withdrawal of IFRIC 3: Emission Rights in 2005, members of European Union Emissions Trading Scheme (EU ETS) do not have an authoritative course of action for carbon emission allowances accounting. They are allowed to adopt variant accounting approaches to account for granted and purchased carbon emission allowances which has created multiplicity in accounting practices and questions the comparability of different entities in the scheme. By adopting a content analysis methodology, this research scrutinizes accounting approaches followed by the companies in European Union Emission Trading System (EU ETS), and discloses the practices of accounting adopted by these companies to account for carbon permits without the presence of any precise guidelines by the accounting standard setters. This study also highlights the current accounting approaches used for emissions accounting together with providing an ultimate solution in this regard. Because the accounting treatment followed by an entity will produce effects on its financial statements, the results of this research will probably be of high importance to experts of accounting, standard setters, investors, stakeholders, auditors, and academic audiences. carbon emissions allowances carbon emissions accounting ifric 3 ifrs Regional economics. Space in economics HT388 In Athens Journal of Business & Economics Athens Institute for Education and Research, 2021 3(2017), 4, Seite 463-486 (DE-627)85561451X (DE-600)2851008-2 2241794X nnns volume:3 year:2017 number:4 pages:463-486 https://doi.org/10.30958/ajbe.3.4.5 kostenfrei https://doaj.org/article/5954dcf61854403b9512b778ac8d467e kostenfrei https://www.athensjournals.gr/business/2017-3-4-5-Ayaz.pdf kostenfrei https://doaj.org/toc/2241-794X Journal toc kostenfrei GBV_USEFLAG_A SYSFLAG_A GBV_DOAJ GBV_ILN_11 GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_31 GBV_ILN_39 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_63 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_95 GBV_ILN_105 GBV_ILN_110 GBV_ILN_151 GBV_ILN_161 GBV_ILN_206 GBV_ILN_213 GBV_ILN_230 GBV_ILN_285 GBV_ILN_293 GBV_ILN_370 GBV_ILN_602 GBV_ILN_2014 GBV_ILN_4012 GBV_ILN_4037 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4126 GBV_ILN_4249 GBV_ILN_4305 GBV_ILN_4306 GBV_ILN_4307 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4325 GBV_ILN_4326 GBV_ILN_4335 GBV_ILN_4338 GBV_ILN_4367 GBV_ILN_4700 AR 3 2017 4 463-486
language	English
source	In Athens Journal of Business & Economics 3(2017), 4, Seite 463-486 volume:3 year:2017 number:4 pages:463-486
sourceStr	In Athens Journal of Business & Economics 3(2017), 4, Seite 463-486 volume:3 year:2017 number:4 pages:463-486
format_phy_str_mv	Article
institution	findex.gbv.de
topic_facet	carbon emissions allowances carbon emissions accounting ifric 3 ifrs Regional economics. Space in economics HT388
isfreeaccess_bool	true
container_title	Athens Journal of Business & Economics
authorswithroles_txt_mv	Haseeb Ayaz @@aut@@
publishDateDaySort_date	2017-01-01T00:00:00Z
hierarchy_top_id	85561451X
id	DOAJ05622446X
language_de	englisch
fullrecord	<?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>01000caa a22002652 4500</leader><controlfield tag="001">DOAJ05622446X</controlfield><controlfield tag="003">DE-627</controlfield><controlfield tag="005">20230308200012.0</controlfield><controlfield tag="007">cr uuu---uuuuu</controlfield><controlfield tag="008">230227s2017 xx \|\|\|\|\|o 00\| \|\|eng c</controlfield><datafield tag="024" ind1="7" ind2=" "><subfield code="a">10.30958/ajbe.3.4.5</subfield><subfield code="2">doi</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-627)DOAJ05622446X</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-599)DOAJ5954dcf61854403b9512b778ac8d467e</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-627</subfield><subfield code="b">ger</subfield><subfield code="c">DE-627</subfield><subfield code="e">rakwb</subfield></datafield><datafield tag="041" ind1=" " ind2=" "><subfield code="a">eng</subfield></datafield><datafield tag="100" ind1="0" ind2=" "><subfield code="a">Haseeb Ayaz</subfield><subfield code="e">verfasserin</subfield><subfield code="4">aut</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">Analysis of Carbon Emission Accounting Practices of Leading Carbon Emitting European Union Companies</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="c">2017</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="a">Text</subfield><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="a">Computermedien</subfield><subfield code="b">c</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="a">Online-Ressource</subfield><subfield code="b">cr</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="520" ind1=" " ind2=" "><subfield code="a">After the withdrawal of IFRIC 3: Emission Rights in 2005, members of European Union Emissions Trading Scheme (EU ETS) do not have an authoritative course of action for carbon emission allowances accounting. They are allowed to adopt variant accounting approaches to account for granted and purchased carbon emission allowances which has created multiplicity in accounting practices and questions the comparability of different entities in the scheme. By adopting a content analysis methodology, this research scrutinizes accounting approaches followed by the companies in European Union Emission Trading System (EU ETS), and discloses the practices of accounting adopted by these companies to account for carbon permits without the presence of any precise guidelines by the accounting standard setters. This study also highlights the current accounting approaches used for emissions accounting together with providing an ultimate solution in this regard. Because the accounting treatment followed by an entity will produce effects on its financial statements, the results of this research will probably be of high importance to experts of accounting, standard setters, investors, stakeholders, auditors, and academic audiences.</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">carbon emissions allowances</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">carbon emissions accounting</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">ifric 3</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">ifrs</subfield></datafield><datafield tag="653" ind1=" " ind2="0"><subfield code="a">Regional economics. Space in economics</subfield></datafield><datafield tag="653" ind1=" " ind2="0"><subfield code="a">HT388</subfield></datafield><datafield tag="773" ind1="0" ind2="8"><subfield code="i">In</subfield><subfield code="t">Athens Journal of Business & Economics</subfield><subfield code="d">Athens Institute for Education and Research, 2021</subfield><subfield code="g">3(2017), 4, Seite 463-486</subfield><subfield code="w">(DE-627)85561451X</subfield><subfield code="w">(DE-600)2851008-2</subfield><subfield code="x">2241794X</subfield><subfield code="7">nnns</subfield></datafield><datafield tag="773" ind1="1" ind2="8"><subfield code="g">volume:3</subfield><subfield code="g">year:2017</subfield><subfield code="g">number:4</subfield><subfield code="g">pages:463-486</subfield></datafield><datafield tag="856" ind1="4" ind2="0"><subfield code="u">https://doi.org/10.30958/ajbe.3.4.5</subfield><subfield code="z">kostenfrei</subfield></datafield><datafield tag="856" ind1="4" ind2="0"><subfield code="u">https://doaj.org/article/5954dcf61854403b9512b778ac8d467e</subfield><subfield code="z">kostenfrei</subfield></datafield><datafield tag="856" ind1="4" ind2="0"><subfield code="u">https://www.athensjournals.gr/business/2017-3-4-5-Ayaz.pdf</subfield><subfield code="z">kostenfrei</subfield></datafield><datafield tag="856" ind1="4" ind2="2"><subfield code="u">https://doaj.org/toc/2241-794X</subfield><subfield code="y">Journal toc</subfield><subfield code="z">kostenfrei</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_USEFLAG_A</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">SYSFLAG_A</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_DOAJ</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_11</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_20</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_22</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_23</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_24</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_31</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_39</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_40</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_60</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_62</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_63</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_65</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_69</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_70</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_73</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_95</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_105</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_110</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_151</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_161</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_206</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_213</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_230</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_285</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_293</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_370</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_602</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_2014</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_4012</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_4037</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_4112</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_4125</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_4126</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_4249</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_4305</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_4306</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_4307</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_4313</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_4322</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_4323</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_4324</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_4325</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_4326</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_4335</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_4338</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_4367</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_4700</subfield></datafield><datafield tag="951" ind1=" " ind2=" "><subfield code="a">AR</subfield></datafield><datafield tag="952" ind1=" " ind2=" "><subfield code="d">3</subfield><subfield code="j">2017</subfield><subfield code="e">4</subfield><subfield code="h">463-486</subfield></datafield></record></collection>
author	Haseeb Ayaz
spellingShingle	Haseeb Ayaz misc carbon emissions allowances misc carbon emissions accounting misc ifric 3 misc ifrs misc Regional economics. Space in economics misc HT388 Analysis of Carbon Emission Accounting Practices of Leading Carbon Emitting European Union Companies
authorStr	Haseeb Ayaz
ppnlink_with_tag_str_mv	@@773@@(DE-627)85561451X
format	electronic Article
delete_txt_mv	keep
author_role	aut
collection	DOAJ
remote_str	true
illustrated	Not Illustrated
issn	2241794X
topic_title	Analysis of Carbon Emission Accounting Practices of Leading Carbon Emitting European Union Companies carbon emissions allowances carbon emissions accounting ifric 3 ifrs
topic	misc carbon emissions allowances misc carbon emissions accounting misc ifric 3 misc ifrs misc Regional economics. Space in economics misc HT388
topic_unstemmed	misc carbon emissions allowances misc carbon emissions accounting misc ifric 3 misc ifrs misc Regional economics. Space in economics misc HT388
topic_browse	misc carbon emissions allowances misc carbon emissions accounting misc ifric 3 misc ifrs misc Regional economics. Space in economics misc HT388
format_facet	Elektronische Aufsätze Aufsätze Elektronische Ressource
format_main_str_mv	Text Zeitschrift/Artikel
carriertype_str_mv	cr
hierarchy_parent_title	Athens Journal of Business & Economics
hierarchy_parent_id	85561451X
hierarchy_top_title	Athens Journal of Business & Economics
isfreeaccess_txt	true
familylinks_str_mv	(DE-627)85561451X (DE-600)2851008-2
title	Analysis of Carbon Emission Accounting Practices of Leading Carbon Emitting European Union Companies
ctrlnum	(DE-627)DOAJ05622446X (DE-599)DOAJ5954dcf61854403b9512b778ac8d467e
title_full	Analysis of Carbon Emission Accounting Practices of Leading Carbon Emitting European Union Companies
author_sort	Haseeb Ayaz
journal	Athens Journal of Business & Economics
journalStr	Athens Journal of Business & Economics
lang_code	eng
isOA_bool	true
recordtype	marc
publishDateSort	2017
contenttype_str_mv	txt
container_start_page	463
author_browse	Haseeb Ayaz
container_volume	3
format_se	Elektronische Aufsätze
author-letter	Haseeb Ayaz
doi_str_mv	10.30958/ajbe.3.4.5
title_sort	analysis of carbon emission accounting practices of leading carbon emitting european union companies
title_auth	Analysis of Carbon Emission Accounting Practices of Leading Carbon Emitting European Union Companies
abstract	After the withdrawal of IFRIC 3: Emission Rights in 2005, members of European Union Emissions Trading Scheme (EU ETS) do not have an authoritative course of action for carbon emission allowances accounting. They are allowed to adopt variant accounting approaches to account for granted and purchased carbon emission allowances which has created multiplicity in accounting practices and questions the comparability of different entities in the scheme. By adopting a content analysis methodology, this research scrutinizes accounting approaches followed by the companies in European Union Emission Trading System (EU ETS), and discloses the practices of accounting adopted by these companies to account for carbon permits without the presence of any precise guidelines by the accounting standard setters. This study also highlights the current accounting approaches used for emissions accounting together with providing an ultimate solution in this regard. Because the accounting treatment followed by an entity will produce effects on its financial statements, the results of this research will probably be of high importance to experts of accounting, standard setters, investors, stakeholders, auditors, and academic audiences.
abstractGer	After the withdrawal of IFRIC 3: Emission Rights in 2005, members of European Union Emissions Trading Scheme (EU ETS) do not have an authoritative course of action for carbon emission allowances accounting. They are allowed to adopt variant accounting approaches to account for granted and purchased carbon emission allowances which has created multiplicity in accounting practices and questions the comparability of different entities in the scheme. By adopting a content analysis methodology, this research scrutinizes accounting approaches followed by the companies in European Union Emission Trading System (EU ETS), and discloses the practices of accounting adopted by these companies to account for carbon permits without the presence of any precise guidelines by the accounting standard setters. This study also highlights the current accounting approaches used for emissions accounting together with providing an ultimate solution in this regard. Because the accounting treatment followed by an entity will produce effects on its financial statements, the results of this research will probably be of high importance to experts of accounting, standard setters, investors, stakeholders, auditors, and academic audiences.
abstract_unstemmed	After the withdrawal of IFRIC 3: Emission Rights in 2005, members of European Union Emissions Trading Scheme (EU ETS) do not have an authoritative course of action for carbon emission allowances accounting. They are allowed to adopt variant accounting approaches to account for granted and purchased carbon emission allowances which has created multiplicity in accounting practices and questions the comparability of different entities in the scheme. By adopting a content analysis methodology, this research scrutinizes accounting approaches followed by the companies in European Union Emission Trading System (EU ETS), and discloses the practices of accounting adopted by these companies to account for carbon permits without the presence of any precise guidelines by the accounting standard setters. This study also highlights the current accounting approaches used for emissions accounting together with providing an ultimate solution in this regard. Because the accounting treatment followed by an entity will produce effects on its financial statements, the results of this research will probably be of high importance to experts of accounting, standard setters, investors, stakeholders, auditors, and academic audiences.
collection_details	GBV_USEFLAG_A SYSFLAG_A GBV_DOAJ GBV_ILN_11 GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_31 GBV_ILN_39 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_63 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_95 GBV_ILN_105 GBV_ILN_110 GBV_ILN_151 GBV_ILN_161 GBV_ILN_206 GBV_ILN_213 GBV_ILN_230 GBV_ILN_285 GBV_ILN_293 GBV_ILN_370 GBV_ILN_602 GBV_ILN_2014 GBV_ILN_4012 GBV_ILN_4037 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4126 GBV_ILN_4249 GBV_ILN_4305 GBV_ILN_4306 GBV_ILN_4307 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4325 GBV_ILN_4326 GBV_ILN_4335 GBV_ILN_4338 GBV_ILN_4367 GBV_ILN_4700
container_issue	4
title_short	Analysis of Carbon Emission Accounting Practices of Leading Carbon Emitting European Union Companies
url	https://doi.org/10.30958/ajbe.3.4.5 https://doaj.org/article/5954dcf61854403b9512b778ac8d467e https://www.athensjournals.gr/business/2017-3-4-5-Ayaz.pdf https://doaj.org/toc/2241-794X
remote_bool	true
ppnlink	85561451X
mediatype_str_mv	c
isOA_txt	true
hochschulschrift_bool	false
doi_str	10.30958/ajbe.3.4.5
up_date	2024-07-03T19:36:03.327Z
_version_	1803587801140166656
fullrecord_marcxml	<?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>01000caa a22002652 4500</leader><controlfield tag="001">DOAJ05622446X</controlfield><controlfield tag="003">DE-627</controlfield><controlfield tag="005">20230308200012.0</controlfield><controlfield tag="007">cr uuu---uuuuu</controlfield><controlfield tag="008">230227s2017 xx \|\|\|\|\|o 00\| \|\|eng c</controlfield><datafield tag="024" ind1="7" ind2=" "><subfield code="a">10.30958/ajbe.3.4.5</subfield><subfield code="2">doi</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-627)DOAJ05622446X</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-599)DOAJ5954dcf61854403b9512b778ac8d467e</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-627</subfield><subfield code="b">ger</subfield><subfield code="c">DE-627</subfield><subfield code="e">rakwb</subfield></datafield><datafield tag="041" ind1=" " ind2=" "><subfield code="a">eng</subfield></datafield><datafield tag="100" ind1="0" ind2=" "><subfield code="a">Haseeb Ayaz</subfield><subfield code="e">verfasserin</subfield><subfield code="4">aut</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">Analysis of Carbon Emission Accounting Practices of Leading Carbon Emitting European Union Companies</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="c">2017</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="a">Text</subfield><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="a">Computermedien</subfield><subfield code="b">c</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="a">Online-Ressource</subfield><subfield code="b">cr</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="520" ind1=" " ind2=" "><subfield code="a">After the withdrawal of IFRIC 3: Emission Rights in 2005, members of European Union Emissions Trading Scheme (EU ETS) do not have an authoritative course of action for carbon emission allowances accounting. They are allowed to adopt variant accounting approaches to account for granted and purchased carbon emission allowances which has created multiplicity in accounting practices and questions the comparability of different entities in the scheme. By adopting a content analysis methodology, this research scrutinizes accounting approaches followed by the companies in European Union Emission Trading System (EU ETS), and discloses the practices of accounting adopted by these companies to account for carbon permits without the presence of any precise guidelines by the accounting standard setters. This study also highlights the current accounting approaches used for emissions accounting together with providing an ultimate solution in this regard. Because the accounting treatment followed by an entity will produce effects on its financial statements, the results of this research will probably be of high importance to experts of accounting, standard setters, investors, stakeholders, auditors, and academic audiences.</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">carbon emissions allowances</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">carbon emissions accounting</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">ifric 3</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">ifrs</subfield></datafield><datafield tag="653" ind1=" " ind2="0"><subfield code="a">Regional economics. Space in economics</subfield></datafield><datafield tag="653" ind1=" " ind2="0"><subfield code="a">HT388</subfield></datafield><datafield tag="773" ind1="0" ind2="8"><subfield code="i">In</subfield><subfield code="t">Athens Journal of Business & Economics</subfield><subfield code="d">Athens Institute for Education and Research, 2021</subfield><subfield code="g">3(2017), 4, Seite 463-486</subfield><subfield code="w">(DE-627)85561451X</subfield><subfield code="w">(DE-600)2851008-2</subfield><subfield code="x">2241794X</subfield><subfield code="7">nnns</subfield></datafield><datafield tag="773" ind1="1" ind2="8"><subfield code="g">volume:3</subfield><subfield code="g">year:2017</subfield><subfield code="g">number:4</subfield><subfield code="g">pages:463-486</subfield></datafield><datafield tag="856" ind1="4" ind2="0"><subfield code="u">https://doi.org/10.30958/ajbe.3.4.5</subfield><subfield code="z">kostenfrei</subfield></datafield><datafield tag="856" ind1="4" ind2="0"><subfield code="u">https://doaj.org/article/5954dcf61854403b9512b778ac8d467e</subfield><subfield code="z">kostenfrei</subfield></datafield><datafield tag="856" ind1="4" ind2="0"><subfield code="u">https://www.athensjournals.gr/business/2017-3-4-5-Ayaz.pdf</subfield><subfield code="z">kostenfrei</subfield></datafield><datafield tag="856" ind1="4" ind2="2"><subfield code="u">https://doaj.org/toc/2241-794X</subfield><subfield code="y">Journal toc</subfield><subfield code="z">kostenfrei</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_USEFLAG_A</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">SYSFLAG_A</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_DOAJ</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_11</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_20</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_22</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_23</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_24</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_31</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_39</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_40</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_60</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_62</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_63</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_65</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_69</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_70</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_73</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_95</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_105</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_110</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_151</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_161</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_206</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_213</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_230</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_285</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_293</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_370</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_602</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_2014</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_4012</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_4037</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_4112</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_4125</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_4126</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_4249</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_4305</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_4306</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_4307</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_4313</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_4322</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_4323</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_4324</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_4325</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_4326</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_4335</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_4338</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_4367</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_4700</subfield></datafield><datafield tag="951" ind1=" " ind2=" "><subfield code="a">AR</subfield></datafield><datafield tag="952" ind1=" " ind2=" "><subfield code="d">3</subfield><subfield code="j">2017</subfield><subfield code="e">4</subfield><subfield code="h">463-486</subfield></datafield></record></collection>
score	7.3994865

Nicht das Richtige dabei?

Schreiben Sie uns!

Analysis of Carbon Emission Accounting Practices of Leading Carbon Emitting European Union Companies

Nicht das Richtige dabei?

Zugang & Verfügbarkeit

Vorhandene Bände

Nicht das Richtige dabei?