Now showing items 91-95 of 372

    • Climate change adaptation 

      Association of Chartered Certified Accountants (Association of Chartered Certified Accountants, 2009-09-04) - Working or discussion paper
      ACCA held the fourth in its series of ‘Friday Forums’ on 4 September 2009 on climate change adaptation. The key points raised at the event are summarised in this paper.
    • COP 17 and accountants : where next? 

      Association of Chartered Certified Accountants (Association of Chartered Certified Accountants, 2011-11-01) - Report
      This paper introduces the 17th meeting of the signatories to the UN Framework Convention for Climate Change (UNFCCC), taking place in Durban, South Africa, in late 2011 (COP 17). The paper summarises the opinions of a panel ...
    • Taxation : climate change briefing paper 

      Ekins, Paul (Association of Chartered Certified Accountants, 2009-10-09) - Report
      A UK Perspective on carbon-related taxation, which suggests that a significant increase in carbon tax rate would only be politically feasible if it were implemented on a broadly revenue-neutral basis.
    • Accounting for carbon 

      Lovell, Heather; Sales de Aguiar, Thereza; Bebbington, Jan; Larrinaga-Gonzalez, Carlos; International Emissions Trading Association (Association of Chartered Certified Accountants, 2010-11-10) - Report
      This report reveals how large emitters in the European Emissions Trading Scheme (EU ETS) are accounting for emission allowances. The diversity of emission-allowance accounting practices being used in Europe shows carbon ...
    • Carbon taxation and corporate behaviour 

      Association of Chartered Certified Accountants (Association of Chartered Certified Accountants, 2012-05-31) - Report
      This report summarises the breakfast briefing held by ACCA on 23 February 2012. The session looked at the role of carbon taxation in mitigating climate change and its value when compared with other market mechanisms.