Accounting e reporting dei diritti di emissione. Modelli di rilevazione proposti e pratiche emergenti

2012 ◽  
pp. 79-109
Author(s):  
Lara Tarquinio
Keyword(s):  
Climate Change ◽  
Sulla Base ◽  
Eu Ets ◽  
Linee Guida ◽  
Trading Scheme

Il presente lavoro esamina le principali implicazioni dell'Emission Trading Scheme Europeo (EU ETS) sul sistema di accounting e reporting delle imprese e verifica l'influenza di alcune variabili sulla disclosure delle informazioni sui diritti di emissione e sul climate change. Lo studio ha ad oggetto un campione di imprese che gestiscono impianti termoelettrici cogenerativi e non cogenerativi e prende in esame le informazioni che queste forniscono in merito ai diritti di emissione nei bilanci 2009; nei documenti che corredano i bilanci (in particolare la relazione sulla gestione); nei rendiconti di sostenibilità 2009 redatti sulla base delle linee guida GRI/G3. I principali risultati conseguiti segnalano la presenza di alcune significative uniformità nei criteri di contabilizzazione adottati dalle imprese e dimostrano che la redazione di un bilancio di sostenibilità influenza il livello di disclosure.

scholarly journals Derechos de emisión temporales procedentes de actividades de forestación y reforestación en el EU ETS

2011 ◽  
Vol 7 (14) ◽  
pp. 21
Author(s):  
Ignacio Bachiller Méndez ◽  
José Luis Fernández-Cavada Labat ◽  
Jaime Martín Juez
Keyword(s):  
Climate Change ◽  
European Union ◽  
Future Development ◽  
Clean Development Mechanism ◽  
Emissions Trading ◽  
Eu Ets ◽  
Emissions Trading Scheme ◽  
Trading Scheme ◽  
Flexible Mechanisms ◽  
The Eu

The authors have assessed the regulatory framework set by the UNFCCC (United Nations Frame Convention on Climate Change), the Kyoto Protocol and its Flexible Mechanisms, including the CDM (Clean Development Mechanism), and the EU ETS (European Union Emissions Trading Scheme). After this general overview, the article shows how afforestation and reforestation activities have been incorporated into the CDM process and its current consideration under the EU ETS. Transaction costs of these types of CDM project activities are analyzed, together with the state of the temporary allowances market. Finally, taking into account the above mentioned elements, the authors draw several conclusions on the opportunity and expectations of the future development of this market.

Up in the Air: Aviation, the EU Emissions Trading Scheme and the Question of Jurisdiction

2012 ◽  
Vol 14 ◽  
pp. 475-506
Author(s):  
Christina Voigt
Keyword(s):  
Climate Change ◽  
European Union ◽  
Emissions Trading ◽  
State Sovereignty ◽  
Eu Ets ◽  
The European Union ◽  
Emissions Trading Scheme ◽  
Trading Scheme ◽  
Eu Emissions Trading Scheme ◽  
The Eu

AbstractFrom 1 January 2012, all flights departing from or arriving at the European Union are covered by the EU Emissions Trading Scheme (EU ETS). Amendments were made to Directive 2003/87/EC by Directive 2008/101/EC with the objective of reducing climate change impacts attributable to aviation, but also in order to avoid distortions of competition. The scheme now includes all airlines, including those from third countries, and accounts for emissions that occur partly outside the airspace of EU Member States. A large number of third countries claim that the extension of the Emissions Trading Scheme to legs of flights outside EU territory violates the principle of state sovereignty and deny the jurisdiction of the EU to regulate emissions that occur beyond its borders. So far, the validity of the EU regulation has been challenged by a claim brought by US and Canadian air carriers. They contended that, in adopting the Directive, the EU infringed principles of customary international law—in particular the principle of state sovereignty and the prohibition of extraterritorial application—as well as various international agreements. On 21 December 2011, the Court of Justice of the European Union ruled that the inclusion of emissions from aviation in the EU ETS is valid. In response, Chinese and Indian carriers threatened not to pay the charge, while US airlines pledged to consider other options. This chapter analyses the judgment of the Court and the opinion of Advocate General Kokott in this case. Particular attention is given to the question of extraterritorial jurisdiction and the understanding of state sovereignty in the context of global climate change mitigation. The chapter argues that the Court missed an opportunity to contribute to the clarification of the law on jurisdiction and to the development of climate law.

Patologia metabolica. Inquadramento clinico neurologico

1996 ◽  
Vol 9 (6) ◽  
pp. 761-767
Author(s):  
E. Veneselli
Keyword(s):  
Sulla Base ◽  
Linee Guida

Vengono evidenziate le linee guida nell'inquadramento clinico delle affezioni metaboliche. Dopo una prima indicazione in rapporto alla loro classificazione fisiopatologica, i criteri familiari di sospetto e i criteri di orientamento (età di esordio, modalità evolutive, circostanze provocanti, patologia extraneurologica, segni e sintomi neurologici «guida») delimitano significativamente i raggruppamenti patologici possibili. In ambito laboratoristico, il bilancio integrato dei profili neurofisiologici e neuroradiologici possono evidenziare pattern di riconoscimento di patologie definite, sulla base della vulnerabilità selettiva con cui singole affezioni interessano il sistema nervoso. Sono esaminati in particolare le epilessie miocloniche progressive, le affezioni associanti neuropatia periferica, le malattie mitocondriali. Rispetto all'identificazione di un'eziologia dismetabolica, viene sottolineato il carattere insidioso delle presentazioni clinico-laboratoristiche a tipo encefalopatia non evolutiva simil post-anosso-ischemica o di tipo encefalopatia malformativa.

18. Climate Change Law

2019 ◽  
pp. 599-639
Author(s):  
Elizabeth Fisher ◽  
Bettina Lange ◽  
Eloise Scotford
Keyword(s):  
Climate Change ◽  
Greenhouse Gas ◽  
Greenhouse Gas Mitigation ◽  
Eu Member States ◽  
Mitigation And Adaptation ◽  
Law And Policy ◽  
Trading Scheme ◽  
The Uk ◽  
The Eu

This chapter examines the fast-moving area of law relating to climate change. This includes a considerable body of public international law, from the UN Framework Convention on Climate Change to the legally innovative Paris Agreement 2015. The chapter also considers legal developments at the EU and UK levels, which both contain a rich body of climate law and policy. The EU and the UK are both seen as ‘world leaders’ in climate law and policy. In EU law, this is due to the EU greenhouse gas emissions trading scheme and the EU’s leadership in advocating ambitious greenhouse gas mitigation targets and in implementing these targets flexibly across the EU Member States through a range of regulatory mechanisms. The UK introduced path-breaking climate legislation in the Climate Change Act 2008, which provided an inspiring model of climate governance, legally entrenching long-term planning for both mitigation and adaptation. The chapter concludes with an exploration of climate litigation, a new and growing field of inquiry.

EMISSION TRADING SCHEME (EU-ETS)

2011 ◽  
Vol 1 (1) ◽  
pp. 33-37 ◽  
Author(s):  
MELANIA MICHETTI
Keyword(s):  
Emission Trading ◽  
Emission Trading Scheme ◽  
Eu Ets ◽  
Trading Scheme

Market efficiency and the basis in the European Union Emissions Trading Scheme

2014 ◽  
Vol 41 (4) ◽  
pp. 615-628 ◽  
Author(s):  
Andros Gregoriou ◽  
Jerome Healy ◽  
Nicola Savvides
Keyword(s):  
Emissions Trading ◽  
Eu Ets ◽  
The European Union ◽  
Content Type ◽  
Spot Prices ◽  
Emissions Trading Scheme ◽  
Cost Of Carry ◽  
Trading Scheme ◽  
The Cost ◽  
The Eu

Purpose – The purpose of this paper is to investigate the validity of the cost of carry model by examining the time series properties of the deviation between future and spot prices in the European Union Emissions Trading Scheme (EU-ETS) over the time period 2005-2012. The paper utilizes a non-linear mean reverting adjustment mechanism, and discovers that although deviations of future from spot prices can exhibit a region of non-stationary behaviour, overall they are stationary indicating market efficiency in the trading of carbon permits. Design/methodology/approach – The methodology involves non-linear mean reverting unit root tests. Findings – The findings provide insights into the functioning of the EU-ETS market. They suggest that it is informationally efficient and does not permit arbitrage between spots and futures. Originality/value – The authors are the first study to examine efficiency in the EU-ETS by investigating the validity of the cost of carry model. The authors are also the only study to look at efficiency in both Phase I and Phase II of the scheme.

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