The authors do not work for, consult, own shares in or receive funding from any company or organization that would benefit from this article, and have disclosed no relevant affiliations beyond their ...

The changes in the proposed ASU aims to improve the understandability of financial accounting and reporting information about environmental credits and environmental credit obligations, and improve ...

Management accounting is a broad term referring to the process of identification, measurement, accumulation, analysis, preparation, interpretation, and communication of financial information used by ...

For 20 years, the U.S. Environmental Protection Agency (EPA) regulated coal-fired power plants through litigation using a revised interpretation of the routine maintenance exemption in the New Source ...

Environmental attribution certificates are emerging as the next wave of climate action, redirecting capital from offsets to real industrial decarbonization.

The Financial Accounting Standards Board added a project to its technical agenda on environmental credits that will include recognition, measurement, accounting presentation, and disclosure.