Emissions trading in financial statements: new Italian accounting standards
Journal: DergiPark (Istanbul University)
Year: 2014

Interest in the topic of sustainable business derives from the realization of the scale of the detrimental environmental effects provoked by industrial activity. Consequently, a growing sense of responsibility, at both a political and corporate level, regarding environmental protection, is developing. This paper examines the issues surrounding the recent publication by the Italian accounting association (Organismo Italiano di Contabilità: OIC) of two new accounting standards concerning environme