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Perspectives on Carbon Accounting and Reporting

Perspectives on Carbon Accounting and Reporting

Paperback

Series: Foundations and Trends(r) in Accounting

Accounting

Currently unavailable to order

ISBN10: 1638285500
ISBN13: 9781638285502
Publisher: Now Publishers
Pages: 212
Weight: 0.67
Height: 0.45 Width: 6.14 Depth: 9.21
Language: English
Double-entry bookkeeping revolutionized financial accountability centuries ago, and today, its principles are shaping a new frontier-carbon accounting. The articles in this issue on Perspectives on Carbon Accounting and Reporting were contributed by leading academic and practitioner experts on carbon accounting. The authors highlight key challenges, including responsibility for Scope 3 emissions, reliance on third-party estimates, the allocation of emissions to products, the importance of integrating carbon accounting with traditional financial and managerial accounting systems, and the need for commonly accepted carbon accounting standards.

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