Advanced Search
MyIDEAS: Login

XBRL Taxonomy for Estimating the Effects of Greenhouse Gas Emissions on Corporate Financial Positions

Contents:

Author Info

  • Fumiko Satoh

    (IBM Research - Tokyo, Japan)

Registered author(s):

    Abstract

    Companies around the world are increasingly expected to report their greenhouse gas emissions. Currently there are various formulas to calculate emissions, and there are different reporting formats. Most of the reporting formats are paper-based or non-readable-by-machine formats. The emissions of companies will influence their accounting results due to ‘cap & trade’ systems or environmental taxes. Analyses of financial impacts are important for management decisions and corporate evaluations by interested third parties. A standardized reporting format for GHG (greenhouse gas) emissions is critical for reliable analysis of the impact of emissions on finances. This paper proposes an XBRL (eXtensible Business Markup Language) format as the foundation for standardizing the emissions reporting formats, and provides a preliminary XBRL taxonomy for emissions reporting. XBRL makes it possible to combine the financial reports and the emissions reports. Evaluations of the emissions impact are easier for both managers of the company and external parties, even if a large number of emissions reports must be analyzed.

    Download Info

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
    File URL: http://services.igi-global.com/resolvedoi/resolve.aspx?doi=10.4018/jebr.2011040104
    Download Restriction: no

    Bibliographic Info

    Article provided by IGI Global in its journal International Journal of E-Business Research (IJEBR).

    Volume (Year): 7 (2011)
    Issue (Month): 2 (April)
    Pages: 34-55

    as in new window
    Handle: RePEc:igg:jebr00:v:7:y:2011:i:2:p:34-55

    Contact details of provider:
    Web page: http://www.igi-global.com

    Related research

    Keywords:

    References

    No references listed on IDEAS
    You can help add them by filling out this form.

    Citations

    Lists

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    Statistics

    Access and download statistics

    Corrections

    When requesting a correction, please mention this item's handle: RePEc:igg:jebr00:v:7:y:2011:i:2:p:34-55. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Journal Editor).

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.