TY  - JOUR 
AU  - Giordano Spring, Sophie
AU  - Larrinaga González, Carlos
AU  - Rivière Giordano, Géraldine
PY  - 2024
SN  - 0951-3574
UR  - http://hdl.handle.net/10259/9450
AB  - Since the withdrawal of IFRIC 3 in 2005, there has been a regulatory freeze in accounting for emission rights that contrasts with the international momentum of climate-related financial disclosures. This paper explores how different narratives and...
LA  - eng
PB  - Emerald
KW  - Emission rights
KW  - Accounting regulation
KW  - IASB
KW  - Field-configuring events
KW  - Carbon
KW  - Contabilidad ambiental
KW  - Contabilidad
KW  - Accounting
KW  - Contaminación
KW  - Pollution
TI  - Field-configuring events and the failure to standardise accounting for carbon emissions
DO  - 10.1108/AAAJ-07-2022-5946
T2  - Accounting, Auditing & Accountability Journal
VL  - 37
M2  - 216
ER  -