International Practice in Generating Information on Carbon Units
https://doi.org/10.26794/2408-9303-2024-11-6-17-23
Abstract
Many nations now back global efforts to curb rising greenhouse gas emissions, a key driver of climate change. The study reveals issues that require solutions to reduce the negative impact of greenhouse gas emissions and their excessive concentration on climate change. The research aimed to analyze sources that reveal the theoretical and legal aspects of Russian and international practice in accounting for greenhouse gas emissions. The methodological basis of the paper is a systematic approach to the problem under consideration, collecting facts, the method of net obligation, the method of state subsidies. The authors use special methods when substantiating specific proposals: observation, comparison, and the method of expert assessments. The study’s result is creating accounting methods for carbon units, in particular their classification, subsequent assessment and verification for impairment.
About the Authors
N. V. Malinovskaya
Financial University
Russian Federation
Russian Federation
Natal’ya V. Malinovskaya — Dr. Sci. (Econ.), Prof., Department of Audit and Corporate Reporting, Faculty of Taxes, Auditing and Business Analysis
Moscow
Zh. А. Kevorkova
Financial University
Russian Federation
Russian Federation
Zhanna А. Kevorkova — Dr. Sci. (Econ.), Prof., Department of Audit and Corporate Reporting, Faculty of Taxes, Auditing and Business Analysis
Moscow
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Review
For citations:
Malinovskaya N.V., Kevorkova Zh.А. International Practice in Generating Information on Carbon Units. Accounting. Analysis. Auditing. 2024;11(6):17-23. (In Russ.) https://doi.org/10.26794/2408-9303-2024-11-6-17-23
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