Potential Impediments to Long-Term and Low-Carbon Investment: The International Accounting Standards at Stake
This paper[i] aim to understand the role of today’s accounting requirements for financial intermediaries (banks and insurers), to be aware of their limitations and to underscore the need for reform in order to foster long-term and then low-carbon capital spending in Europe. The paper shows that Inte...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Aalborg University Press
2018-05-01
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| Series: | International Journal of Sustainable Energy Planning and Management |
| Online Access: | https://journals.aau.dk/index.php/sepm/article/view/1962 |