Accounting standard-setting for an emission trading scheme: the Korean case
This study examines the participation and interaction of relevant individuals in the process of developing an accounting standard for South Korea's emission trading scheme (ETS). Despite the enormous accounting implications of such schemes, there is a paucity of research on the development and...
| Authors: | ; ; |
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| Format: | Electronic Article |
| Language: | English |
| Check availability: | HBZ Gateway |
| Journals Online & Print: | Drawer...
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| Fernleihe: | Fernleihe für die Fachinformationsdienste |
| Published: |
Springer Science + Business Media B. V
2023
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| In: |
Journal of business ethics
Year: 2023, Volume: 182, Issue: 4, Pages: 1003-1024 |
| Further subjects: | B
Accounting standard-setting
B Aufsatz in Zeitschrift B Carbon accounting B Risk society B Emissions trading scheme B Korea |
| Online Access: |
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