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Integrating The Cost Of The Carbon Footprint Within The Income Statement – Tests On Seven Polish Firms

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  • CHRISTOPHE CATHALA

    (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

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Handle: RePEc:wsz:fiq000:v:17:y:2021:i:2:id:534
DOI: 10.2478/fiqf-2021-0011
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