This research paper seeks to contribute to the latest discussions on the financial reporting for emissions trading schemes. It starts out by giving an overview of the International Financial Reporting Standards (IFRS) accounting policies, which are currently applied by the majority of...

This research paper seeks to contribute to the latest discussions on the financial reporting for emissions trading schemes. It starts out by giving an overview of the International Financial Reporting Standards (IFRS) accounting policies, which are currently applied by the majority of...

This research paper seeks to contribute to the latest discussions on the financial reporting for emissions trading schemes. It analyses the International Financial Reporting Standards' (IFRS) accounting policies for emissions allowances, liabilities and carbon hedging instruments which are...

As part of its Green Deal, the European Commission is considering the introduction of border carbon adjustments and alternative measures. The measures, which would primarily apply to basic materials like steel and cement, pursue a double objective: they are aimed at enhancing the effectiveness...

To reach climate neutrality, carbon emissions from the production of basic materials need to be significantly reduced. For governments’ support measures to be consistent with their World Trade Organization obligations, they need to be compatible with the WTO’s Agreement on Subsidies and...

In den vergangenen Monaten sind die Regelungen zur Entlastung von der EEG‐Umlage für viele Industrieunternehmen zunehmend in die Kritik geraten, da sie die Stromkosten für die „nichtprivilegierten” Verbraucher erhöhen und als zu pauschal empfunden werden. Die Autoren der Studie haben...