This article discusses proposed disclosures, current guidance, and prevailing regulations that companies must consider as they report their greenhouse gas emissions.

Emission allowances are tradable instruments that allow a business to emit a specified amount of a specific gas. This article can help preparers and users of financial statements understand how to treat these unique assets for accounting purposes.

Learn how carbon offsetting works, how to account and report for carbon offsets, and the many quality and reporting issues involved with carbon offsetting.