IDEAS home Printed from https://ideas.repec.org/h/elg/eechap/20089_20.html
   My bibliography  Save this book chapter

Accounting for carbon emissions trading schemes

In: Handbook of Accounting and Sustainability

Author

Listed:
  • Hongtao Shen
  • Nan Huang

Abstract

Climate change is a challenge for the whole world. Reducing greenhouse gas emissions and conserving energy are the responsibilities of all countries. Carbon emissions trading schemes are the economic mechanisms for addressing climate change and have been adopted by many countries. However, there is no consensus among countries on how to design the corresponding accounting standards. This chapter first introduces the elements of a carbon emissions trading scheme and then expounds on accounting standards for carbon emissions trading around the world. Furthermore, it reviews the academic debates and corporate practices around accounting for carbon emissions trading. Finally, it suggests future avenues for researching of accounting for carbon emissions trading, including financial carbon accounting, management carbon accounting, financial management related to carbon markets, and carbon auditing, which are important for achieving carbon neutrality.

Suggested Citation

  • Hongtao Shen & Nan Huang, 2022. "Accounting for carbon emissions trading schemes," Chapters, in: Carol A. Adams (ed.), Handbook of Accounting and Sustainability, chapter 20, pages 365-380, Edward Elgar Publishing.
    • Handle: RePEc:elg:eechap:20089_20
    as

    Download full text from publisher

    File URL: https://www.elgaronline.com/view/edcoll/9781800373501/9781800373501.00030.xml
    Download Restriction: no
    ---><---

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:elg:eechap:20089_20. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Darrel McCalla (email available below). General contact details of provider: http://www.e-elgar.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.