Supplementary material to Field-configuring events and the failure to standardise accounting for emissions

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).