https://search.dev.ndltd.org/etd/massey/oai:mro.massey.ac.nz:10179/12103
type: CreativeWork
name: Determinants of carbon financial accounting and carbon disclosure practices : an exploratory study on firms affected under emission trading schemes : a thesis presented in fulfilment of the requirements for the degree of Doctor of Philosophy in Accountancy at Massey University, (Albany), New Zealand
description: Purpose: The purpose of this study is to investigate how and why the Emission Trading Scheme (ETS) affected firms are disclosing and financially accounting for carbon within a voluntary disclosure setting. Methodology and Data Sources Used: The study is framed within institutional theory and examines inconsistencies and a lack of transparency in the carbon financial accounting and carbon disclosure practices of ETS affected firms. Findings are presented as empirical evidence to support the demand for uniform mandatory carbon financial accounting and disclosure guidance. The relation between various institutional pressures is also identified - coercive (i.e. regulations), mimetic (i.e. size, leverage, listing status and industry), and normative (i.e. auditors). Firms’ carbon related disclosure practices and the way carbon financial accounting is being conducted by the firms affected under the EU ETS, Australian Carbon Tax and NZ ETS are examined to identify the incentives that may be motivating these firms’ adoption of carbon financial accounting policy and the extent of their disclosures. The 2013 Annual reports of the UK, Australian and New Zealand companies affected under the European Union Emission trading scheme, Australian Carbon Tax and New Zealand ETS are analysed. The affected companies are selected from Carbonmarketdata Database (for UK companies), Liable Entities Public Information Database (LEPID) (for Australian companies) and New Zealand Emission Unit Registry Database (for New Zealand companies). Content analysis is implemented for the purpose of data collection from the annual reports. The IFRIC 3 template is used to identify the recognition, measurement and reporting practices of the affected companies for carbon emission allowances by five stages of the carbon emission allowances transactions namely when these carbon emission allowances are (1) received for free, (2) purchased, (3) used, (4) sold, and, (5) surrendered. Findings: Inconsistencies in t…
abstract: Purpose: The purpose of this study is to investigate how and why the Emission Trading Scheme (ETS) affected firms are disclosing and financially accounting for carbon within a voluntary disclosure setting. Methodology and Data Sources Used: The study is framed within institutional theory and examines inconsistencies and a lack of transparency in the carbon financial accounting and carbon disclosure practices of ETS affected firms. Findings are presented as empirical evidence to support the demand for uniform mandatory carbon financial accounting and disclosure guidance. The relation between various institutional pressures is also identified - coercive (i.e. regulations), mimetic (i.e. size, leverage, listing status and industry), and normative (i.e. auditors). Firms’ carbon related disclosure practices and the way carbon financial accounting is being conducted by the firms affected under the EU ETS, Australian Carbon Tax and NZ ETS are examined to identify the incentives that may be motivating these firms’ adoption of carbon financial accounting policy and the extent of their disclosures. The 2013 Annual reports of the UK, Australian and New Zealand companies affected under the European Union Emission trading scheme, Australian Carbon Tax and New Zealand ETS are analysed. The affected companies are selected from Carbonmarketdata Database (for UK companies), Liable Entities Public Information Database (LEPID) (for Australian companies) and New Zealand Emission Unit Registry Database (for New Zealand companies). Content analysis is implemented for the purpose of data collection from the annual reports. The IFRIC 3 template is used to identify the recognition, measurement and reporting practices of the affected companies for carbon emission allowances by five stages of the carbon emission allowances transactions namely when these carbon emission allowances are (1) received for free, (2) purchased, (3) used, (4) sold, and, (5) surrendered. Findings: Inconsistencies in t…
author: Kashyap, Varsha Nirmal
keywords: Accounting, Emissions trading, Carbon offsetting, Economic aspects, Research Subject Categories::SOCIAL SCIENCES::Business and economics::Business studies
date published: 2016
date modified: 2026-07-27T20:18:10Z
provider: Massey University
publisher: Networked Digital Library of Theses and Dissertations
type: WebPage
source organization: Massey University