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LOW-CARBON ECONOMY: PAST, PRESENT AND FUTURE IMPLICATIONS OF CARBON ACCOUNTING (CROSBI ID 694193)

Prilog sa skupa u zborniku | izvorni znanstveni rad | međunarodna recenzija

Bičvić, Dina ; Turjak, Sofija ; Unukić, Ivana LOW-CARBON ECONOMY: PAST, PRESENT AND FUTURE IMPLICATIONS OF CARBON ACCOUNTING // Economic and Social Development. 53rd International Scientific Conference on Economic and Social Development Development. Book of Proceedings / Klopotan, Igor ; Czako, Katalin ; Beker, Victor (ur.). Varaždin: VADEA, 2020. str. 38-48

Podaci o odgovornosti

Bičvić, Dina ; Turjak, Sofija ; Unukić, Ivana

engleski

LOW-CARBON ECONOMY: PAST, PRESENT AND FUTURE IMPLICATIONS OF CARBON ACCOUNTING

Achieving sustainable development and transition to a low-carbon economy are some of the major goals of the 21st century. As an emerging economic model, the low-carbon economy provides valuable solutions for tackling the inevitable climate change on a global scale. Companies and countries are trading in carbon emissions on carbon markets, and there is a need to recognise and measure carbon emissions, from both the financial and accounting perspective. Carbon accounting should play a significant role in a low–carbon economy ; however, this is not the case at the moment. According to previous research, there are many unresolved issues in carbon accounting, particularly regarding carbon credits as marketable securities. Polluters must submit carbon credits to the competent state authority to meet their obligation arising from the GHG emissions they have generated. Carbon accounting can be seen as a wide range of different practices, and it means different things to different groups of people. It helps stakeholders in making proper business decisions considering the reporting and accounting challenges. There are two categories of carbon accounting: physical and financial. Physical carbon accounting quantifies physical amounts of greenhouse gas emissions to the atmosphere, while financial carbon accounting measures the financial market value of carbon emissions. This paper aims to provide a broader perspective and theoretical support for research on the accounting aspect of a low–carbon economy. It focuses on past and present trends, challenges, and changes in carbon accounting. The main objective is to provide guidance, both for shareholders and stakeholders, in the form of business (and legal) guidance.

Carbon accounting ; Carbon credits ; Carbon emissions (GHG emissions) ; Low-carbon economy

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Podaci o prilogu

38-48.

2020.

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objavljeno

Podaci o matičnoj publikaciji

Economic and Social Development. 53rd International Scientific Conference on Economic and Social Development Development. Book of Proceedings

Klopotan, Igor ; Czako, Katalin ; Beker, Victor

Varaždin: VADEA

ISSN1849-7535

Podaci o skupu

53rd International Scientific Conference on Economic and Social Development ; 6th ITEM Conference: "Innovation, Technology, Education and Management"

predavanje

10.09.2020-11.09.2020

Sveti Martin na Muri, Hrvatska

Povezanost rada

Ekonomija