Abstract: Interest in the topic of sustainable business derives from the realization of the scale of the detrimental environmental effects provoked by industrial activity. Consequently, a growing sense of responsibility, at both a political and corporate level, regarding environmental protection, is developing. This paper examines the issues surrounding the recent publication by the Italian accounting association (Organismo Italiano di Contabilità: OIC) of two new accounting standards concerning environmental protection: OIC 7 - energy from renewable sources1, and OIC 8 on the emission of greenhouse gases. After a brief introduction on the role of international accounting standards and their relationship with national principles, we shall explore the devices employed in Italy for the control of emissions regarding sources of renewable energy and greenhouse gases, including how they are treated in accounting procedures.

Emissions trading in financial statements: new Italian accounting standards

CENTORRINO, Giovanna
2013

Abstract

Abstract: Interest in the topic of sustainable business derives from the realization of the scale of the detrimental environmental effects provoked by industrial activity. Consequently, a growing sense of responsibility, at both a political and corporate level, regarding environmental protection, is developing. This paper examines the issues surrounding the recent publication by the Italian accounting association (Organismo Italiano di Contabilità: OIC) of two new accounting standards concerning environmental protection: OIC 7 - energy from renewable sources1, and OIC 8 on the emission of greenhouse gases. After a brief introduction on the role of international accounting standards and their relationship with national principles, we shall explore the devices employed in Italy for the control of emissions regarding sources of renewable energy and greenhouse gases, including how they are treated in accounting procedures.
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Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/11570/2590368
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