Environmental information: special reference to greenhouse gas emissions in Spain
Article publication date: 1 August 2008
The purpose of this paper is to analyse the situation in Spain after the Kyoto Protocol with respect to greenhouse gas emissions and the national allocation plan published in 2005, which assigns CO2 tonnes to approximately 1,920 Spanish firms for the 2005‐2007 period.
The author analysed the international norms related to the Kyoto Protocol and the situation in Spain.
From the conclusions of the study it can be derived that, although in recent years notable progress has been made, there is still a series of issues that can only be resolved, in the author's opinion, with practical application on the part of firms over time. These issues, both on an international level and in Spain, are: how to reflect the greenhouse gas emissions allowance in accounting; what information firms should include about greenhouse gas emissions in their annual reports; environmental reports and web sites; and what the economic impact of the Kyoto Protocol will be on the world economy, considering that some countries have already ratified it, while others have not.
This work should also be extended to more countries and not just be limited to Spanish companies. There is still much to be done to cover the possible gaps in this topic.
It is believed that the issues posed by the different sets of regulations are developing little by little, as seen in the fact that different countries are passing their respective national allocation plans, which specify the individual allocation of greenhouse gas emission allowances of different industries.
Gallego Álvarez, I. (2008), "Environmental information: special reference to greenhouse gas emissions in Spain", Social Responsibility Journal, Vol. 4 No. 3, pp. 378-387. https://doi.org/10.1108/17471110810892875
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