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The inclusion of CO2 accounting in the IPSAS accounting standard

Accounting and reporting for the CO2 footprint has become standard procedure for capital market-oriented companies since the IFRS S2 standard was released in 2023. However, the IPSAS Board have already committed themselves to: (i) include CO2 Accounting in the standard; and (ii) to orient themselve...

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Principais autores: Alexander PROSSER, Domenica BAGNATO, Robert MÜLLER-TÖRÖK
Formato: Artigo
Idioma:Inglês
Publicado em: Pro Universitaria 2025-03-01
coleção:Smart Cities and Regional Development Journal
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Acesso em linha:https://scrd.eu/index.php/scrd/article/view/605
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