{"id":1448,"date":"2017-12-27T17:06:07","date_gmt":"2017-12-27T16:06:07","guid":{"rendered":"https:\/\/frjournal.eu\/journal\/?p=1448"},"modified":"2017-12-29T17:37:57","modified_gmt":"2017-12-29T16:37:57","slug":"accounting-e-reporting-dei-diritti-di-emissione-modelli-di-rilevazione-proposti-e-pratiche-emergenti","status":"publish","type":"post","link":"https:\/\/frjournal.eu\/journal\/2017\/12\/27\/accounting-e-reporting-dei-diritti-di-emissione-modelli-di-rilevazione-proposti-e-pratiche-emergenti\/","title":{"rendered":"Accounting e reporting dei diritti di emissione. Modelli di rilevazione proposti e pratiche emergenti"},"content":{"rendered":"<p>Tarquinio Lara\/\u00a0<a href=\"http:\/\/www.sidrea.it\/category\/riviste\/financial-reporting\/\">Financial Reporting<\/a>,\u00a0<a href=\"http:\/\/www.sidrea.it\/category\/riviste\/\">Riviste<\/a>\u00a0\/\u00a0Fascicolo: 3-2012<\/p>\n<hr \/>\n<p>Il presente lavoro esamina le principali implicazioni dell\u2019Emission Trading Scheme Europeo (EU ETS) sul sistema di accounting e reporting delle imprese e verifica l\u2019influenza di alcune variabili sulla disclosure delle informazioni sui diritti di emissione e sul climate change. Lo studio ha ad oggetto un campione di imprese che gestiscono impianti termoelettrici cogenerativi e non cogenerativi e prende in esame le informazioni che queste forniscono in merito ai diritti di emissione nei bilanci 2009; nei documenti che corredano i bilanci (in particolare la relazione sulla gestione); nei rendiconti di sostenibilit\u00e0 2009 redatti sulla base delle linee guida GRI\/G3. I principali risultati conseguiti segnalano la presenza di alcune significative uniformit\u00e0 nei criteri di contabilizzazione adottati dalle imprese e dimostrano che la redazione di un bilancio di sostenibilit\u00e0 influenza il livello di disclosure.<\/p>\n<p>The objectives of this study are to investigate the most important effects of the\u00a0European Emission Trading Scheme (EU ETS) on corporate accounting and reporting o analyse how certain variables influence the disclosure of emission rights and climate change.\u00a0The study is based on disclosures made in Annual Reports both in the Financial Review by Management and in Sustainability Reports (2009) of a sample of companies that manage cogenerative and non-cogenerative thermo-electrical plants. The results have shown interesting uniform methods of accounting used by com-panies included in the analysis and the influence played by sustainability reports on the disclosure level.<\/p>\n<p><strong>Keywords:<\/strong>\u00a0Emission rights, accounting, disclosure, climate change, EU ETS<\/p>\n<hr \/>\n<div class=\"fusion-button-wrapper fusion-aligncenter\"><style type=\"text\/css\" scoped=\"scoped\">.fusion-button.button-1 .fusion-button-text, .fusion-button.button-1 i {color:#ffffff;}.fusion-button.button-1 {border-width:0px;border-color:#ffffff;}.fusion-button.button-1 .fusion-button-icon-divider{border-color:#ffffff;}.fusion-button.button-1:hover .fusion-button-text, .fusion-button.button-1:hover i,.fusion-button.button-1:focus .fusion-button-text, .fusion-button.button-1:focus i,.fusion-button.button-1:active .fusion-button-text, .fusion-button.button-1:active{color:#ffffff;}.fusion-button.button-1:hover, .fusion-button.button-1:focus, .fusion-button.button-1:active{border-width:0px;border-color:#ffffff;}.fusion-button.button-1:hover .fusion-button-icon-divider, .fusion-button.button-1:hover .fusion-button-icon-divider, .fusion-button.button-1:active .fusion-button-icon-divider{border-color:#ffffff;}.fusion-button.button-1{width:auto;}<\/style><a class=\"fusion-button button-flat fusion-button-round button-large button-default button-1\" target=\"_blank\" rel=\"noopener noreferrer\" href=\"https:\/\/www.francoangeli.it\/riviste\/Scheda_Rivista.aspx?IDArticolo=46922&amp;Tipo=Articolo%20PDF&amp;lingua=it&amp;idRivista=163\"><span class=\"fusion-button-text\">Read Article<\/span><\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Tarquinio Lara\/\u00a0Financial Reporting,\u00a0Riviste\u00a0\/\u00a0Fascicolo: 3-2012 Il presente lavoro esamina le principali implicazioni dell\u2019Emission Trading Scheme Europeo (EU ETS) sul sistema di accounting e reporting delle imprese e verifica l\u2019influenza di alcune variabili sulla disclosure delle informazioni sui diritti di emissione e sul climate change. Lo studio ha ad oggetto un campione di imprese che gestiscono impianti [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"quote","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[30,1],"tags":[229,230,160,228,231],"class_list":["post-1448","post","type-post","status-publish","format-quote","hentry","category-browse-the-journal","category-financial-reporting","tag-accounting","tag-climate-change","tag-disclosure","tag-emission-rights","tag-eu-ets","post_format-post-format-quote"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Accounting e reporting dei diritti di emissione. 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Modelli di rilevazione proposti e pratiche emergenti | Financial Reporting Journal\" \/>\n<meta property=\"og:description\" content=\"Tarquinio Lara\/\u00a0Financial Reporting,\u00a0Riviste\u00a0\/\u00a0Fascicolo: 3-2012 Il presente lavoro esamina le principali implicazioni dell\u2019Emission Trading Scheme Europeo (EU ETS) sul sistema di accounting e reporting delle imprese e verifica l\u2019influenza di alcune variabili sulla disclosure delle informazioni sui diritti di emissione e sul climate change. Lo studio ha ad oggetto un campione di imprese che gestiscono impianti [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/frjournal.eu\/journal\/2017\/12\/27\/accounting-e-reporting-dei-diritti-di-emissione-modelli-di-rilevazione-proposti-e-pratiche-emergenti\/\" \/>\n<meta property=\"og:site_name\" content=\"Financial Reporting Journal\" \/>\n<meta property=\"article:published_time\" content=\"2017-12-27T16:06:07+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2017-12-29T16:37:57+00:00\" \/>\n<meta name=\"author\" content=\"Financial Reporting\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Financial Reporting\" \/>\n\t<meta name=\"twitter:label2\" content=\"Estimated reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/frjournal.eu\\\/journal\\\/2017\\\/12\\\/27\\\/accounting-e-reporting-dei-diritti-di-emissione-modelli-di-rilevazione-proposti-e-pratiche-emergenti\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/frjournal.eu\\\/journal\\\/2017\\\/12\\\/27\\\/accounting-e-reporting-dei-diritti-di-emissione-modelli-di-rilevazione-proposti-e-pratiche-emergenti\\\/\"},\"author\":{\"name\":\"Financial Reporting\",\"@id\":\"https:\\\/\\\/frjournal.eu\\\/journal\\\/#\\\/schema\\\/person\\\/80cf538b0b89df9b3f36c831c4fa834e\"},\"headline\":\"Accounting e reporting dei diritti di emissione. 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