对二氧化碳排放权报告信息质量的评估——以华沙证券交易所上市的能源行业集团为例

IF 1.4 Q4 ENGINEERING, INDUSTRIAL
Marzena Strojek-Filus, Aleksandra Sulik-Górecka
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引用次数: 2

摘要

波兰是旨在减少温室气体排放的欧盟排放交易体系的参与者。从二氧化碳排放主体管理的角度看,二氧化碳排放权交易已成为一个战略领域。本文的目的是调查和识别报告中二氧化碳排放限额和二氧化碳排放准备负债的列报和估值差异,并评估这些差异对财务报表信息价值之上的真实和公允观点原则的遵守的影响。根据相关法律行为和文献,对华沙证券交易所WIG能源指数中最大的能源部门集团在2020年合并财务报表中披露的二氧化碳排放权进行了深入的定性分析。研究结果证实,企业集团开展了一系列的二氧化碳排放权平衡分类和评估。在公布关于二氧化碳排放造成的负债的规定和估值的资料方面也存在重大差异。被审计实体的资产负债表列报和根据国际会计准则/国际财务报告准则对获得的二氧化碳排放限额和储备的估值存在差异,这在实践中扭曲了财务报表中数据的可比性。该研究还揭示了披露信息范围的差异,以及信息的碎片性。因此,不可能对能源行业各集团之间的资产数据进行比较。我们的研究填补了关于使用国际财务报告准则对波兰能源部门二氧化碳排放权的列报和估值的影响以及差异化披露方法对财务报告中真实和公平观点概念的影响的研究空白。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Assesment of the Quality of Reporting Information on CO2 Emission Rights on the Example of Energy Sector Groups Listed on the Warsaw Stock Exchange
Abstract Poland is a participant to the European Union Emissions Trading System, which aims at reducing greenhouse gas emissions. Trading CO2 emission rights has become a strategic area from the point of view of managing entities that emit CO2. The aim of the paper is to investigate and identify discrepancies in the presentation and valuation of CO2 emission allowances, CO2 emission provision liabilities in reporting, and to assess the impact of these discrepancies on compliance with the true and fair view principle on top of the informative value of the financial statements. An in-depth qualitative analysis was used to examine disclosures of CO2 emission rights in the 2020 consolidated financial statements coming from the largest energy sector groups listed in the WIG Energy Index of the Warsaw Stock Exchange in light of the relevant legal acts and literature. As a result of the research conducted, it was confirmed that groups of companies carry out a range of CO2 emission rights balance classification and valuation. There were also significant discrepancies in the disclosure of information about the creation and valuation of provisions for liabilities due to CO2 emissions. The discrepancies observed in the audited entities’ balance-sheet presentations and valuation of the acquired CO2 emission allowances and reserves resulting from IAS/IFRS in practice distorts the comparability of data presented in the financial statements. The research also revealed differences in scope of disclosed information, as well as its fragmentary nature. As a result, the comparison of data between groups in the energy sector in terms of their assets is impossible. Our study fills a research gap on the effects of using IFRS for the presentation and valuation of CO2 emission rights in the Polish energy sector and the impact of a differentiated approach to disclosures on the true and fair view conception in financial reporting.
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来源期刊
CiteScore
4.30
自引率
13.30%
发文量
48
审稿时长
10 weeks
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