Accounting Aspects of Greenhouse Gas Emission Allowances

Authors:

Pages: 127-137
DOI: https://doi.org/10.54664/ZOKR8530

Abstract:

The increase in consumer demand and production capacity of economic entities has a negative impact on the ecological balance in nature. One of the main tasks of the European Union in recent years has been to reduce greenhouse gases and to create certain mechanisms in this direction. These policies create preconditions for reorganization of the activities of enterprises, which requires provision of information in the short, medium and long term. Accounting has a certain place in this regard, which should provide the necessary information for their management.

Keywords:

greenhouse gas emission allowances; management accounting; costs

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