The SCORE Chair's latest scientific publication, available in open access, in the *Accounting, Auditing, and Accountability Journal*.

Sophie SPRING, Carlos Larrinaga, and Géraldine Rivière-Giordano published “Field-configuring events and the failure to standardize accounting for carbon emissions” in the July 2024 issue.

At a time when climate change is the focus of widespread attention, we show how the issue of accounting for GHG allowances has gradually been pushed off the IASB’s agenda by examining a 20-year period of standard-setting. This raises questions about the potential connection between available accounting data and the goals of sustainable finance.