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Accounting e reporting dei diritti di emissione. Modelli di rilevazione proposti e pratiche emergenti

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  • Lara Tarquinio

Abstract

Il presente lavoro esamina le principali implicazioni dell’Emission Trading Scheme Europeo (EU ETS) sul sistema di accounting e reporting delle imprese e verifica l’influenza di alcune variabili sulla disclosure delle informazioni sui diritti di emissione e sul climate change. Lo studio ha ad oggetto un campione di imprese che gestiscono impianti termoelettrici cogenerativi e non cogenerativi e prende in esame le informazioni che queste forniscono in merito ai diritti di emissione nei bilanci 2009; nei documenti che corredano i bilanci (in particolare la relazione sulla gestione); nei rendiconti di sostenibilità 2009 redatti sulla base delle linee guida GRI/G3. I principali risultati conseguiti segnalano la presenza di alcune significative uniformità nei criteri di contabilizzazione adottati dalle imprese e dimostrano che la redazione di un bilancio di sostenibilità influenza il livello di disclosure.

Suggested Citation

  • Lara Tarquinio, 2012. "Accounting e reporting dei diritti di emissione. Modelli di rilevazione proposti e pratiche emergenti," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2012(3), pages 79-109.
  • Handle: RePEc:fan:frfrfr:v:html10.3280/fr2012-003005
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