Accounting for Climate Change : Incorporating Externalities due to CO2 Emissions into Financial Statements
The full cost of climate change is not accounted for in today’s financial reporting. Today’s sustainability reporting mainly consists of disclosures which do not affect any financial statement. If externalities were accounted for it would help stakeholders become aware of companies’ true sustainabil...
| Main Authors: | , |
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| Format: | Others |
| Language: | English |
| Published: |
Högskolan i Jönköping, Internationella Handelshögskolan
2012
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| Subjects: | |
| Online Access: | http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-18173 |