企业碳会计:资产负债表和流量表

IF 4.8 3区 管理学 Q1 BUSINESS, FINANCE
Stefan Reichelstein
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引用次数: 0

摘要

目前的企业碳排放披露缺乏公认的会计规则。本文介绍的交易型碳会计系统以经营资产的历史成本会计规则为模板,生成由资产负债表和流量表组成的碳排放(CE)报表。资产负债表的资产端报告经营资产所体现的碳排放量。负债方面则反映了公司直接排放到大气中的累计排放量,以及从供应商处购买的商品减去出售给客户的商品所体现的累计排放量。流动报表报告公司的年度企业碳足迹,计算方法是当期所售商品从摇篮到入口的碳足迹。综合来看,资产负债表和流量表产生了公司在碳排放领域过去、现在和未来表现的关键绩效指标。
本文章由计算机程序翻译,如有差异,请以英文原文为准。

Corporate carbon accounting: balance sheets and flow statements

Corporate carbon accounting: balance sheets and flow statements

Current corporate disclosures regarding carbon emissions lack generally accepted accounting rules. The transactional carbon accounting system described here takes the rules of historical cost accounting for operating assets as a template for generating carbon emissions (CE) statements comprising a balance sheet and a flow statement. The asset side of the CE balance sheet reports the carbon emissions embodied in operating assets. The liability side conveys the firm’s cumulative direct emissions into the atmosphere as well as the cumulative emissions embodied in goods acquired from suppliers less those sold to customers. Flow statements report the company’s annual corporate carbon footprint calculated as the cradle-to-gate carbon footprint of goods sold during the current period. Taken together, balance sheets and flow statements generate key performance indicators of a company’s past, current, and future performance in the domain of carbon emissions.

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来源期刊
Review of Accounting Studies
Review of Accounting Studies BUSINESS, FINANCE-
CiteScore
7.90
自引率
7.10%
发文量
82
期刊介绍: Review of Accounting Studies provides an outlet for significant academic research in accounting including theoretical, empirical, and experimental work. The journal is committed to the principle that distinctive scholarship is rigorous. While the editors encourage all forms of research, it must contribute to the discipline of accounting. The Review of Accounting Studies is committed to prompt turnaround on the manuscripts it receives.  For the majority of manuscripts the journal will make an accept-reject decision on the first round.  Authors will be provided the opportunity to revise accepted manuscripts in response to reviewer and editor comments; however, discretion over such manuscripts resides principally with the authors.  An editorial revise and resubmit decision is reserved for new submissions which are not acceptable in their current version, but for which the editor sees a clear path of changes which would make the manuscript publishable. Officially cited as: Rev Account Stud
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