Carbon allowance accounting and disclosure in Australia and New Zealand

Kashyap, Varsha

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Date
2014-11-09
Citation:
Kashyap, V.N. (2014, November). Carbon Allowance Accounting and Disclosure in Australia and New Zealand. Paper presented at 2014 Massey Business School PhD symposium, Massey University, Auckland.
Permanent link to Research Bank record:
https://hdl.handle.net/10652/4066
Abstract
Research Question(s): (1) How are the companies that are affected by NZ ETS and Australian Carbon Tax, financially accounting for carbon emission allowances in the absence of a uniform accounting guidance? (2) How are the companies that are affected by NZ ETS and Australian Carbon Tax, disclosing information on carbon emission allowances in the absence of a uniform accounting guidance? (3) What company characteristics and market features are influencing the affected companies’ methods of disclosing and accounting for emission allowances?
Keywords:
New Zealand Emissions Trading Scheme (NZTS), Australian Carbon Tax, greenhouse gas (GHG) emissions, carbon allowance accounting, accounting, sustainability accounting, sustainability reporting
ANZSRC Field of Research:
150106 Sustainability Accounting and Reporting
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