The DOI matches its Crossref record; 21 of the 22 references it cites were found in a registry or an index, and 1 are not checked yet.
The European Emissions Trading Scheme: An exploratory study of how companies learn to account for carbon
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“However, firms themselves are often unaware of their abatement costs (Engels, Citation2009; also see Martin et al., Citation2016).”
From Why does emissions trading under the EU Emissions Trading System (ETS) not affect firms' competitiveness? Empirical findings from the literature (2019) · cites this paper as Engels, 2009
Citations
Cites
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The European Union Emissions Trading Scheme: Origins, Allocation, and Early Results
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Christiansen, A. C., & Wettestad, J. (2003) · Climate Policy · doi:10.1016/s1469-3062(02)00096-7 · Cited by 179
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Vourvachis, P., & Kladi, K. (2013) · Figshare · Cited by 2
Alewine, H. C., & Stone, D. N. (2017) · Emerald Group Publishing Limited eBooks · doi:10.1108/s1475-148820170000020002 · Cited by 2
Modeling the Economic Profit for Stakeholders of Public Building Carbon Emissions Trading
Zhang, L., & Yan, H. (2017) · International Conference on Construction and Real Estate Management (ICCREM) · doi:10.1061/9780784480274.085 · Cited by 2
Charles, D. (2023) · Advances in public policy and administration (APPA) book series · doi:10.4018/978-1-6684-9272-7.ch002 · Cited by 1
Frisch, T., Engels, A., Rötzel, T. S., Johnson, M., Frank, B., Commelin, S. A., & Busch, T. (2025) · Energy Research & Social Science · doi:10.1016/j.erss.2025.104094 · Cited by 1
Self-citationManagement Control for Nature: Beyond Net-Zero and Nature-Positive
Giovannoni, E., & Huber, C. (2025) · The British Accounting Review · doi:10.1016/j.bar.2025.101739 · Cited by 1
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Tang, Q. (2025) · Springer eBooks · doi:10.1007/978-3-031-90636-7_7 · Cited by 1
CO2-Märkte als Beitrag zu einer carbon-constrained business world
Engels, A. (2010) · VS Verlag für Sozialwissenschaften eBooks · doi:10.1007/978-3-531-92035-1_39 · Cited by 1
Self-citationInnovative Praktiken, instabile Werte: Zur Ontologie des globalen Klimawandels
Braun-Thürmann, H. (2012) · Innovation und Gesellschaft · doi:10.1007/978-3-531-94128-8_10 · Cited by 1
Three Essays on Firm Responses to Climate Change
Hsu, T. K. (2020) · Cited by 1
Climate Change and Asset Prices - Evidence on Market Inefficiency in Europe
Liesen, A. (2012) · White Rose eTheses Online (University of Leeds, The University of Sheffield, University of York) · Cited by 1
Jérôme, T. (2013) · theses.fr (ABES) · doi:10.70675/c780db6bz9923z4e1ez93a7z8b0d4f9b5229 · Cited by 1
Corporate Governance in a Carbon Constrained WorldPreprint
Rampling, P. N. (2011) · SSRN Electronic Journal · doi:10.2139/ssrn.1969276
Energiayritysten strategiset päästökauppaa koskevat päätökset
Koski-Sipilä, M. (2015) · Tampere University Institutional Repository (Tampere University)
dos Santos, V., Martins, L. B. B., Martins, B., da Cunha, P. R., & Vicenti, T. (2013) · Contabilidade, Gestão e Governança/UNB Contábil
Accounting for carbon : how organisations build reporting systems to capture greenhouse emissions
Ciccotosto, S. (2014) · RMIT Research Repository (RMIT University Library) · doi:10.25439/rmt.27340545
Alewine, H. C., & Stone, D. N. (2010) · SSRN Electronic Journal · doi:10.2139/ssrn.1660203
Carbonvestments: Appraising Investments in a Carbonomics Environment
Ratnatunga, J., & D’Souza, C. (2019) · Management Accounting Frontiers · doi:10.52153/prj1213003
The Moulder Company: Alternative Strategies for Toxics Use Reduction
Joseph, G., & Myles, M. (2015) · doi:10.4135/9781526426475
Mercado de carbono internacional: introducción al diseño experimental
Fronti, J. I. G., & Fronti, I. M. G. (2013) · Americanae (AECID Library)
Material Weight: The Performativity of Designed Things in the Space of Corporate Responsibility
Staudinger-Morgan, K. I. (2019) · OPUS - Open Publications of UTS Scholars (University of Technology Sydney)
Kapfudzaruwa, F. (2014) · Open University of Cape Town (University of Cape Town)
Corporate Social Responsibility and Accounting for Externalities
de Lautour, V. J. (2019) · Springer eBooks · doi:10.1007/978-3-030-20157-9_3
Dias, A. I. (2019) · Institutional Repository University of Extremadura (University of Extremadura)
Overcoming Resistance to Carbon Trading: Lessons from Global City Experiences
Donkoh, S. (2025) · Journal of Sustainability · doi:10.55845/jos-2025-1261
A Topical Analysis of Three Northern Hemisphere Accounting Journals' Output
Murpratomo, M., Oliver, O., Aswinardono, A., & Brown, B. (2009) · Jurnal Akuntansi & Auditing Indonesia
Organizational Involvement in Carbon Mitigation: The New Zealand Public Sector
Birchall, S. J. (2013) · UC Research Repository (University of Canterbury) · doi:10.26021/5290
Deep Decarbonization in Cities: Greenhouse Gas Emissions Measurement, Monitoring, and Reporting
Neveroff, C. (2023) · UWSpace (University of Waterloo)
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Corporate action on climate change: perspectives on time, risk, and value
Metzner, M. (2022) · Oxford University Research Archive (ORA) (University of Oxford) · doi:10.5287/ora-vjrpxk7ay
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Decarbonizing the Ceramics Industry: Firm Responses to the EU Emissions Trading System
Priem, R., & Terzaghi, S. (2026) · Business Strategy and the Environment · doi:10.1002/bse.71123
Applying the conceptual framework to account for carbon emissions: a case study
Kane, G. D., Reisch, J. T., & Velury, U. K. (2026) · Journal of Accounting Education · doi:10.1016/j.jaccedu.2026.101036
Kukah, A. S. K., Jin, X., Osei‐Kyei, R., & Perera, S. (2026) · Journal of Engineering Design and Technology · doi:10.1108/jedt-06-2025-0322
MANAGEMENT ACCOUNTING IN STARTUP ENTERPRISES: IMPLICATIONS FOR THE STARTUP ECOSYSTEM IN VIETNAM
Yen, D. T. H., & Anh, N. T. L. (2026) · Tạp chí Khoa học Đại học Công Thương. · doi:10.62985/j.huit_ojs.vol26.no3e.569
Klaiber, A., & Haddad, S. (2026) · Sustainable Development · doi:10.1002/sd.71785
Metadata
- 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)
- 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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