TY  - CHAP 
AU  - Carrión Moneo, Elena
AU  - Larrinaga González, Carlos
AU  - Mateo Márquez, Antonio Jesús
PY  - 2024
SN  - 978 1 80392 059 7
SN  - 978 1 80392 058 0
UR  - https://hdl.handle.net/10259/11119
AB  - Companies’ financial statements reflect climate change when environmental costs are internalized. However, financial accounting does not capture externalities (i.e., the unintended environmental costs that companies produce with their activity). This...
LA  - eng
PB  - Edward Elgar Publishing
KW  - Climate change
KW  - Externalities
KW  - Financial accounting
KW  - Full cost accounting
KW  - Inside-out impacts
KW  - Outside-in impacts
KW  - Sustainability reporting
KW  - Gestión de empresas-Aspectos ambientales
KW  - Industrial management-Environmental aspects
KW  - Contabilidad ambiental
TI  - Financial accounting and the natural environment: the case of climate change
DO  - 10.4337/9781803920597.00014
ER  -