This readme.txt file was generated on 2024-05-09 by Carlos Larrinaga

GENERAL INFORMATION
1. Title of Dataset: Supplementary material to Field-configuring events and the failure to standardise accounting for emissions
2. Authorship:
Name: Sophie Giordano-Spring.
Institution: Institut Montpellier Management, Montpellier Research in Management, University of Montpellier
University of Montpellier
Email: sophie.spring@umontpellier.fr
ORCID: https://orcid.org/0000-0003-1080-9527
Name: Carlos Larrinaga.
Institution: Grupo de Investigaci—n ERGO, Universidad de Burgos
Email: carlos.larrinaga@ubu.es
ORCID: https://orcid.org/0000-0002-7000-4619
Name: Gˇraldine Rivi¸re-Giordano.
Institution: Institut Montpellier Management, Montpellier Research in Management, University of Montpellier
Email: geraldine.giordano@umontpellier.fr
ORCID: https://orcid.org/0000-0002-0621-3870

DESCRIPTION
1. Dataset language:
English
2. Abstract:
The dataset for this study consists of public documents dealing with accounting for emission rights produced between 2003 and 2016. The dataset obtained from the EFRAG and IFRS archives consists in 68 primary documents (referenced in Supplementary_material_appendix Table A1), including IASB and FASB minutes, staff papers, ASAF minutes, agenda and research papers, meeting updates, and public reports. Additionally, the study analyzes 412 comment letters sent to four public consultations (referenced in Supplementary_material_appendix Table A2, Table A3, Table A4 and Table A5).
3. Keywords:
Accounting for emission rights, carbon accounting, pollutant pricing mechanisms, emission trading schemes, field-configuring events, accounting regulation, IFRS, EFRAG.
4. Date of data collection
2019-2021
Procedimiento de dep—sito de datos abiertos en RIUBU: Repositorio Institucional de la Universidad de Burgos. (19/10/20)
5. Date of dataset publication
2024-05-09
6. Funding
This work was supported by the Autoritˇ des Normes Comptables under Grant CR 2016-012 and by Junta de Castilla y Le—n (Grant BU029P23).  
7. Geographic location/s of data collection
Montpellier (France), Burgos (Spain)
ACCESS INFORMATION
1. Dataset Creative Commons License:
CC BY-NC
2. Dataset DOI:
3. Related publication
Field-configuring events and the failure to standardise accounting for emissions. 
Article accepted for publication in Accounting, Auditing and Accountability Journal. 
Full reference to be included when published.
METHODOLOGICAL INFORMATION
1. Description of methods used for collection-generation of data:
The dataset was obtained from the EFRAG and IFRS archives. Due process considerations make a substantial part of the documents publicly available on different websites and archives. archive.ifrs.org was frozen in June 2017 and available until the launch of a new version of the IFRS Foundation's ifrs.org website on 11 April, 2021
FILE OVERVIEW
1. File List:
Supplementary_material_appendix Table A1.pdf
Supplementary_material_appendix Table A2.pdf
Supplementary_material_appendix Table A3.pdf
Supplementary_material_appendix Table A4.pdf
Supplementary_material_appendix Table A5.pdf
Short description: Each file is a pdf file containing the reference to the documents examined in the study.
Procedimiento de dep—sito de datos abiertos en RIUBU: Repositorio Institucional de la Universidad de Burgos. (19/10/20)]
DATA-SPECIFIC INFORMATION
Attibutes of nodes: