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Integrating the Cost of the Carbon Footprint within the Income Statement – Tests on Seven Polish Firms

Author

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  • Cathala Christophe

    (Studia doktoranckie SGH, Exco A2A Polska)

Abstract

Purpose: Even if popular, carbon accounting is not yet compulsory for companies. However, it should be and certainly will be. From the state’s point of view, this will be a prerequisite to respecting its international commitments. From the point of view of companies, it is also necessary because they use, in part for free, limited resources to create value-added […] and they generate externalities which are not yet fully measured and communicated. Our purpose is to propose a relatively new metric, which is quite simple and could be applied to all companies, especially small ones (turnover

Suggested Citation

  • Cathala Christophe, 2021. "Integrating the Cost of the Carbon Footprint within the Income Statement – Tests on Seven Polish Firms," Financial Internet Quarterly (formerly e-Finanse), Sciendo, vol. 17(2), pages 32-43, June.
    • Handle: RePEc:vrs:finiqu:v:17:y:2021:i:2:p:32-43:n:3
    DOI: 10.2478/fiqf-2021-0011
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    More about this item

    Keywords

    carbon accounting; income statement; carbon cost; carbon footprint;
    All these keywords.

    JEL classification:

    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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