Abstract
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 language | English |
|---|---|
| Pages (from-to) | 139-159 |
| Number of pages | 21 |
| Journal | Environment and Planning C: Politics and Space |
| Volume | 36 |
| Issue number | 1 |
| Early online date | 12 Apr 2017 |
| DOIs | |
| Publication status | Published - 1 Feb 2018 |
Keywords
- carbon accounting
- carbon markets
- IFRIC 3 and normativity
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Thereza Sales de Aguiar
- Business School, Centre for Governance, Accountability, and Sustainability (GAS)
- Business School, Accountancy & Finance, Accountancy - Senior Lecturer
Person: Academic