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

Giordano Spring, Sophie; Larrinaga González, Carlos; Rivière Giordano, Géraldine

doi:10.36443/10259/9161

dc.contributor.author	Giordano Spring, Sophie
dc.contributor.author	Larrinaga González, Carlos
dc.contributor.author	Rivière Giordano, Géraldine
dc.coverage.spatial	Montpellier (France), Burgos (Spain)	es
dc.coverage.temporal	start=2019; end=2021	es
dc.date.accessioned	2024-05-10T11:20:17Z
dc.date.available	2024-05-10T11:20:17Z
dc.date.issued	2024-05-09
dc.identifier.uri	http://hdl.handle.net/10259/9161
dc.description.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).	en
dc.description.sponsorship	This work was supported by the Autorité des Normes Comptables under Grant CR 2016-012 and by Junta de Castilla y León (Grant BU029P23).	es
dc.format.mimetype	text/plain
dc.format.mimetype	application/pdf
dc.language.iso	eng	es
dc.publisher	Universidad de Burgos	es
dc.rights	Atribución-NoComercial 4.0 Internacional	*
dc.rights.uri	http://creativecommons.org/licenses/by-nc/4.0/	*
dc.subject	Accounting for emission rights	en
dc.subject	Carbon accounting	en
dc.subject	Pollutant pricing mechanisms	en
dc.subject	Emission trading schemes	en
dc.subject	Field-configuring events	en
dc.subject	Accounting regulation	en
dc.subject	IFRS	en
dc.subject	EFRAG	en
dc.subject.other	Comercio	es
dc.subject.other	Commerce	en
dc.subject.other	Contaminación	es
dc.subject.other	Pollution	en
dc.subject.other	Economía	es
dc.subject.other	Economics	en
dc.title	Supplementary material to Field-configuring events and the failure to standardise accounting for emissions	en
dc.type	dataset	es
dc.rights.accessRights	info:eu-repo/semantics/openAccess	es
dc.identifier.doi	10.36443/10259/9161
dc.relation.projectID	info:eu-repo/grantAgreement/Junta de Castilla y León//BU029P23//Contabilidad socio-ecológica y stewardship empresarial/	es
dc.type.hasVersion	info:eu-repo/semantics/acceptedVersion	es
dc.publication.year	2024