A review of sustainability accounting for emission reduction credit and compliance with emission rules in Brazil: A discourse analysis

摘要

This paper explores sustainability accounting for Emission Reduction Credit (ERC) and compliance with emission rules through the discourse analysis. It complements the discourses that hammered on the befitting interpretation of standards in view of sustainability. De facto, what is the discourse surrounding the priority spelt out by trends; sustainability of accounting and disclosure of ERC for enforcement of compliance with the emission rules? Thus, owing to aforementioned and toeing review, this study performs a discourse analysis and critically dialogue the treatment of ERC that benefits the society at large. Also, we draw on the discourses from socially constructed data from distinguished experts acting in the field with ERC through in-depth interview. Our findings show that the preparers of financial statement will continue to take advantage of the existing loophole of the variability of accounting treatments if the regulating bodies did not institute the classifications that should uphold in every case of ERC transactions. Overall, the treatment of ERC aims at recording additional wealth for the entity and could be bookkept as other receivables. Finally, with sustainability in mind the current concerns seem to be compliance. This therefore, attracts the attention of the local bodies to enforce the carbon emission reduction rules. (C) 2017 Elsevier Ltd. All rights reserved.