
Accounting and Reporting for Externalities: Balance of Externalities
Author(s) -
Benoit Lascols
Publication year - 2021
Publication title -
sustainability and climate change
Language(s) - English
Resource type - Journals
eISSN - 2692-2932
pISSN - 2692-2924
DOI - 10.1089/scc.2020.0051
Subject(s) - externality , accounting , shareholder , transparency (behavior) , business , financial statement , balance (ability) , statement (logic) , accounting information system , financial accounting , corporate governance , economics , finance , audit , microeconomics , political science , medicine , law , physical medicine and rehabilitation