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Pregled bibliografske jedinice broj: 1081282

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


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: Varazdin Development and Entrepreneurship Agency, 2020. str. 38-48 (predavanje, međunarodna recenzija, cjeloviti rad (in extenso), znanstveni)


CROSBI ID: 1081282 Za ispravke kontaktirajte CROSBI podršku putem web obrasca

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

Autori
Bičvić, Dina ; Turjak, Sofija ; Unukić, Ivana

Vrsta, podvrsta i kategorija rada
Radovi u zbornicima skupova, cjeloviti rad (in extenso), znanstveni

Izvornik
Economic and Social Development. 53rd International Scientific Conference on Economic and Social Development Development. Book of Proceedings / Klopotan, Igor ; Czako, Katalin ; Beker, Victor - Varaždin : Varazdin Development and Entrepreneurship Agency, 2020, 38-48

Skup
Economic and Social Development. 53rd International Scientific Conference on Economic and Social Development

Mjesto i datum
Sveti Martin na Muri, 10-11 September 2020

Vrsta sudjelovanja
Predavanje

Vrsta recenzije
Međunarodna recenzija

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

Sažetak
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.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija



POVEZANOST RADA


Ustanove
Ekonomski fakultet, Osijek

Profili:

Avatar Url Sofija Turjak (autor)

Avatar Url Ivana Unukić (autor)

Avatar Url Dina Bičvić (autor)

Citiraj ovu publikaciju

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: Varazdin Development and Entrepreneurship Agency, 2020. str. 38-48 (predavanje, međunarodna recenzija, cjeloviti rad (in extenso), znanstveni)
Bičvić, D., Turjak, S. & Unukić, I. (2020) LOW-CARBON ECONOMY: PAST, PRESENT AND FUTURE IMPLICATIONS OF CARBON ACCOUNTING. U: Klopotan, I., Czako, K. & Beker, V. (ur.)Economic and Social Development. 53rd International Scientific Conference on Economic and Social Development Development. Book of Proceedings.
@article{article, year = {2020}, pages = {38-48}, keywords = {Carbon accounting, Carbon credits, Carbon emissions (GHG emissions), Low-carbon economy}, title = {LOW-CARBON ECONOMY: PAST, PRESENT AND FUTURE IMPLICATIONS OF CARBON ACCOUNTING}, keyword = {Carbon accounting, Carbon credits, Carbon emissions (GHG emissions), Low-carbon economy}, publisher = {Varazdin Development and Entrepreneurship Agency}, publisherplace = {Sveti Martin na Muri} }




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