Turning accounting for emissions rights inside out as well as upside down

Research output: Contribution to journalArticlepeer-review

5 Citations (Scopus)
25 Downloads (Pure)


This study involves narrative research on the importance of a life cycle norm in the context of accounting for emissions allowances. The analysis presented in this article emphasizes, in particular, those technical challenges that standard setters face when governing and legislating on how emissions rights are financially accounted. This study supports the notion that the legitimacy of standard setters during these occasions is highly influenced by the market and by political forces. This study also suggests that setting financial reporting standards on emissions allowances must follow a cycle to secure detailed research on the topic and to promote broader stakeholder engagement.
Original languageEnglish
Pages (from-to)139-159
Number of pages21
JournalEnvironment and Planning C: Politics and Space
Issue number1
Early online date12 Apr 2017
Publication statusPublished - 1 Feb 2018


  • carbon accounting
  • carbon markets
  • IFRIC 3 and normativity


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