Cited by 139Climate Change Policy and EconomicsCorporate Social Responsibility ReportingAccounting and Organizational Management

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The European Emissions Trading Scheme: An exploratory study of how companies learn to account for carbon

Engels, Anita·2009·Accounting, Organizations and Society

DOI 10.1016/j.aos.2008.08.005

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Authors: Engels, A.
Affiliations: Universität Hamburg (DE)
Corresponding author: Engels, Anita
ORCID: Engels, Anita
Venue: Accounting, Organizations and Society
Publisher: Elsevier BV
Published: 2009-04
Volume: 34
Issue: 3-4
Pages: 488-498
ISSN: 0361-3682 (ISSN-L)
DOI: 10.1016/j.aos.2008.08.005
OpenAlex: W2041054443
Cited by: 128
References: 19
Citations by year: 2026: 5 · 2025: 11 · 2024: 2 · 2023: 4 · 2022: 6 · 2021: 4 · 2020: 4 · 2019: 6 · 2018: 5 · 2017: 10 · 2016: 7 · 2015: 13 · 2014: 6 · 2013: 9 · 2012: 15
FWCI: 15.49
Type: journal article
Language: en
Open access: closed
Licence: www.elsevier.com/tdm/userlicense/1.0/ (tdm)
Locations: Accounting Organizations and Society (publishedVersion)
RePEc: Research Papers in Economics (submittedVersion)
Topics: Social Sciences › Economics, Econometrics and Finance › Economics and Econometrics › Climate Change Policy and Economics
Social Sciences › Business, Management and Accounting › Strategy and Management › Corporate Social Responsibility Reporting
Social Sciences › Business, Management and Accounting › Accounting › Accounting and Organizational Management
Keywords: EU Emissions Trading System, carbon accounting, emissions trading, corporate learning, carbon abatement costs, emission allowances, environmental regulation

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Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).

Semantic Scholar’s data is described in: Kinney, R., et al. (2023). The Semantic Scholar Open Data Platform. arXiv:2301.10140.

The European Emissions Trading Scheme: An exploratory study of how companies learn to account for carbon

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