Improving financial reporting for issuers engaging in carbon allowance programmes
- 1 minute reading time
ESMA takes stock of the different accounting approaches in the financial statements of European listed issuers regarding compliance market carbon allowances – specifically emission allowances, rights and permits, such as the EU Emissions Trading System.
Continue reading with a PwC Plus-Subscription
- verified Information source
- daily updates
- completely searchable articles (with refiner)
- tailored alert