Latest scientific publication by the SCORE Chair 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 attention, we show how the issue of GHG quota accounting has gradually been removed from the IASB's agenda by studying a 20-year period of standardization. This raises questions about the possible connection between available accounting data and sustainable finance aspirations.