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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Hlavní autoři:	Alexander PROSSER, Domenica BAGNATO, Robert MÜLLER-TÖRÖK
Médium:	Artigo
Jazyk:	Inglês
Vydáno:	Pro Universitaria 2025-03-01
Edice:	Smart Cities and Regional Development Journal
Témata:	CO2 Accounting Sustainability Public Sector Accounting IPSAS
On-line přístup:	https://scrd.eu/index.php/scrd/article/view/605
Tagy:	Přidat tag Žádné tagy, Buďte první, kdo vytvoří štítek k tomuto záznamu!