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    Carbon allowance accounting and disclosure in Australia and New Zealand

    Kashyap, Varsha

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    Carbon_Allowance_Accounting_Disclosure_In_Australia_and_2014.pdf (301.7Kb)
    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
    Copyright Holder:
    Author

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    This digital work is protected by copyright. It may be consulted by you, provided you comply with the provisions of the Act and the following conditions of use. These documents or images may be used for research or private study purposes. Whether they can be used for any other purpose depends upon the Copyright Notice above. You will recognise the author's and publishers rights and give due acknowledgement where appropriate.
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    • Management and Marketing Conference Papers [79]

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