Abstract
This chapter explores the motivation behind potential carbon emission accounting fraud by corporations. There are several different possible risks of carbon emission accounting fraud which remain mostly overlooked by researchers to date, despite the fact that such frauds have a negative impact on a country’s economy as well as the real purpose of mitigating carbon emissions. The chapter offers discussion of some potential risks of carbon emission accounting fraud as well as related prevention policy. The study suggests that an effective mandatory carbon emission related fraud prevention policy is essential to eliminate opportunities to commit such fraud by corporations.
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Notes
- 1.
On September 7, 2013 a new Government was elected with a policy to repeal the CPM and replace it with a Direct Action Plan. On November 13, 2013, the Government introduced draft legislation to repeal the Carbon Pricing Mechanism. Until the re-peal legislation passes both Houses, the CPM will remain law (International Carbon Action Partnership 2014).
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Haque, S., Islam, M.A. (2015). Carbon Emission Accounting Fraud. In: Schaltegger, S., Zvezdov, D., Alvarez Etxeberria, I., Csutora, M., Günther, E. (eds) Corporate Carbon and Climate Accounting. Springer, Cham. https://doi.org/10.1007/978-3-319-27718-9_11
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