Carbon allowance accounting and disclosure in Australia and New Zealand

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Kashyap, Varsha
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Date
2014-11-09
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Conference Contribution - Oral Presentation
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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 Code (2020)
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.
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?
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