Abstract:

The main cause of climatic changes is the emissions of greenhouse gases. In order to reduce these emissions, an emission certificate trading mechanism was set, designed to limit emissions, and in order to do that emission rights are allotted and traded. In this work, we will tackle the manner in which emission rights should be registered into the books, by describing a series of national regulations and opinions on this issue, as well as excerpts from the annual report of certain companies, which provide information on emission certificates. Here are some national regulations and some opinions on this topic. Because accounting practices are not unitary we analyzed the information and date about emissions of greenhouse gases by annual report a few company.