Year: 2025
Type: article
Abstract: Many nations now back global efforts to curb rising greenhouse gas emissions, a key driver of climate change. The study reveals issues that require solutions to reduce the negative impact of greenhouse gas emissions and their excessive concentration on climate change. The research aimed to analyze sources that reveal the theoretical and legal aspects of Russian and international practice in accounting for greenhouse gas emissions. The methodological basis of the paper is a systematic approach to the problem under consideration, collecting facts, the method of net obligation, the method of state subsidies. The authors use special methods when substantiating specific proposals: observation, comparison, and the method of expert assessments. The study’s result is creating accounting methods for carbon units, in particular their classification, subsequent assessment and verification for impairment.
Source: Accounting Analysis Auditing
Authors: N. V. Malinovskaya, Zh. А. Kevorkova
Institution: Financial University
Language: English
Subfield: Accounting
Domain: Social Sciences
SDG: Climate action
Open Access status: diamond
OpenAlex ID: W4407511834