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首页> 美国卫生研究院文献>International Journal of Environmental Research and Public Health >Transparency of Financial Reporting on Greenhouse Gas Emission Allowances: The Influence of Regulation
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Transparency of Financial Reporting on Greenhouse Gas Emission Allowances: The Influence of Regulation

机译：温室气体排放配额财务报告的透明度：法规的影响

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摘要

This study focuses on the transparency of financial reporting on emission allowances (EA) and greenhouse gas (GHG) emissions within the European Union Emissions Trading Scheme (EU ETS). In particular, the different accounting treatments adopted by standard setters and professionals were analyzed to evaluate the influence of regulation in the transparency of financial reporting on EA and GHG emissions. Based on a sample of 85 companies registered with the Portuguese, Spanish, and French National Plans of Allocation (NPAs), data collected from the annual reports were analyzed for the 2008–2014 period. The results were obtained based on descriptive, logistic regressions and panel data statistical techniques, and they show that better levels of transparency of financial reporting on EA and GHG emissions are conditioned by a variety of accounting policies, which compromises the comparability of the financial information. The adoption of the International Accounting Standards Board (IASB) standards set lead to a greater dispersion in the choice of the accounting approach and a higher probability of not disclosing any information, as well as adopting off-balance sheet policies. Therefore, the regulatory factor is a determinant of the level of transparency of financial reporting on EA and GHG emissions, contributing to reduce strategies of omission.
机译：这项研究的重点是欧盟排放权交易计划（EU ETS）中有关排放配额（EA）和温室气体（GHG）排放的财务报告的透明度。尤其是，分析了标准制定者和专业人员采用的不同会计处理方法，以评估法规对财务报告透明度对EA和GHG排放量的影响。根据在葡萄牙，西班牙和法国国家分配计划（NPA）注册的85家公司的样本，分析了从年度报告中收集的2008-2014年期间的数据。基于描述性，逻辑回归和面板数据统计技术获得的结果表明，EA和GHG排放财务报告透明度的提高取决于各种会计政策，这损害了财务信息的可比性。采用国际会计标准委员会（IASB）的标准设置会导致在选择会计方法时出现更大的分散性，并且不透露任何信息的可能性更高，并且会采用表外政策。因此，监管因素是EA和GHG排放财务报告透明度的决定因素，有助于减少遗漏策略。

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