The quality of carbon management accounting reporting as a financial barrier to clean development mechanism projects development
| Autor: | André Luiz Bufoni, Luciano Basto Oliveira, Aracéli Cristina de Sousa Ferreira |
|---|---|
| Rok vydání: | 2018 |
| Předmět: |
Attractiveness
Kioto 020209 energy media_common.quotation_subject CDM MDL Developing country Energía renovable Accounting 02 engineering and technology Audit lcsh:Business Clean Development Mechanism 0502 economics and business 0202 electrical engineering electronic engineering information engineering Quality (business) Renewable Energy Accountability General Environmental Science media_common business.industry 05 social sciences 050201 accounting Kyoto Greenhouse gas General Earth and Planetary Sciences Kyoto Protocol lcsh:HF5001-6182 business |
| Zdroj: | Cadernos EBAPE.BR, Vol 16, Iss 3, Pp 345-354 Cadernos EBAPE.BR v.16 n.3 2018 Cadernos EBAPE.BR Fundação Getulio Vargas (FGV) instacron:FGV |
| ISSN: | 1679-3951 |
| DOI: | 10.1590/1679-395165381 |
| Popis: | Recent works reveal that financial attractiveness is a severe barrier to the GHG emissions reduction projects in developing countries. Because of price collapse of the carbon market since 2013, the importance of projects budgeting and forecast has risen. This article aims to investigate the financial information and disclosure quality of 432 projects of the waste management sector using UNFCCC’s Clean Development Mechanism as a Kyoto Protocol Instrument. The research used the qualitative content analysis methodology supported by NVivo® software. The results indicate that the lack of reporting standards and the poor-quality information lead to significant reduction of the audits utility, due to the uniformity, consistency, trustworthiness, and predictive and feedback qualitative characteristics of data presented. The real situation and the performance of initiatives are hardly known, but according to data activities, projects are continually compromised. However, the study concludes that the need for quality is a great professional and research field to explore. |
| Databáze: | OpenAIRE |
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