Since the creation of Bitcoin, the virtual currency has attracted the attention of many people and is now a household name synonymous with cryptocurrencies. Today, many thousands of different variants of cryptocurrencies exist, and more are being launched each day. The increase in popularity over the recent years has made them grow exponentially in value but at the same time also created a significant increase in energy consumption. Many of the cryptocurrencies we know today are based on Proof of Work, which is very energy intensive. There are also new and upcoming currencies based on alternative algorithms, such as Proof of Stake, which can considerably reduce the energy consumption of cryptocurrencies. However, Proof of Stake has not been proven to be as resilient and secure as Proof of Work. This study explores the future energy consumption and carbon emission of cryptocurrencies and reflects on their sustainability via exploratory scenario analysis. It includes three scenarios. Scenario 1 – Business as usual is the reference scenario. Scenario 2 – Change in the market, is based on the possibility of the market naturally switching over to PoS. Scenario 3 – under regulation is based on the possibility of a ban of PoW within the EU.  The results of this study indicate that the current emissions might be much lower than previously considered and that they might only be 30 percent of what had previously been reported. The fact that the emission is lower today does not mean that they will be sustainable in the future. Suppose Bitcoin and Ethereum energy consumption continues to grow as it has been doing for the last two years. In that case, the combined electricity consumption of the two currencies will have the possibility to surpass 650 TWh, which is an increase of over 300 percent from today's estimates. Banning Proof of Work within the EU would not yield the desired outcome of reducing carbon emissions but would instead increase carbon emissions. A continually growing Proof of Work based network, as it is used today, cannot be seen as sustainable. The recommendations to both industry and policymakers are to find and facilitate areas where Proof of Work would have the possibility to provide added value to society. / Sedan Bitcoin först lanserades har den virtuella valutan väckt mycket intresse. Många känner till Bitcoin men det finns flera tusen olika kryptovalutor och flera skapas varje dag. Det växande intresset har fått flertalet kryptovalutor att öka enormt i värde, men också i dess energiåtgång. Många av dagens kryptovalutor drivs av en algoritm som kallas Proof of Work, vilket är väldigt energikrävande. Det finns även nya och växande kryptovalutor baserade på alternativa algoritmer så som Proof of Stake, vilket har stora möjligheter att minska energiåtgången avsevärt. Dock har inte Proof of Stake bevisats vara lika motståndskraftigt vid attacker så som Proof of Work.  Denna studie utforskar den framtida energikonsumtionen och koldioxidutsläppen från kryptovalutor och har som avsikt att reflektera på hållbarheten via en utforskande scenarioanalys. Där tre scenarios utforskats. Scenario 1 – Business as usual är referensscenariot. Scenario 2 – Change in the market, är baserat på att marknaden själv glider över till PoS och Scenario 3 – under regulation vilket är baserat på ett förbud av PoW inom EU. Resultatet från studien visar att de nuvarande utsläppen kanske är mycket lägre än vad som tidigare trotts och kanske bara är 30 procent av det som tidigare rapporterats. Faktumet att kryptovalutor kanske släpper ut mindre koldioxid idag betyder inte att de kan anses hållbara i framtiden. Anta att Bicoin och Ethereum fortsätter växa som de har gjort de senaste två åren, då kommer de två valutorna ha en möjlighet att förbruka mer än 650 TWh per år vid 2025. Detta är en ökning med mer än 300 procent från dagens energikonsumtion. Att införa ett förbud på Ptoof of Work inom EU kommer dock inte ge de önskade förhoppningarna om att minska koldioxidutsläppen, utan skulle snarare kunna öka dem. Med det sagt så kan ett ständigt växande Proof of Work nätverk inte anses vara hållbart. Därför är rekommendationerna till industrin och beslutsfattarna att identifiera och främja områden där Proof of Work kan implementeras för att skapa ett mervärde till samhället.

Made available in DSpace on 2014-12-17T15:03:34Z (GMT). No. of bitstreams: 1 JurandirRMJ_DISSERT.pdf: 1054152 bytes, checksum: 95f074a057b6d2e03d6f4a8700465d95 (MD5) Previous issue date: 2014-03-31 / Coordena??o de Aperfei?oamento de Pessoal de N?vel Superior / The aquatic ecosystems can play a role as carbon-dioxide-source or carbon-dioxide-sink systems due to the high predominance of heterotrophic or autotrophic metabolism. The primary production can strongly affect the carbon balance (CO2) through the consumption of carbon dioxide in the photosynthesis, especially in eutrophic environment, acting as a carbon sink. The present study tested the hypothesis that the eutrophic reservoirs in tropical semi-arid region are carbon dioxide-sink systems due to the high primary productivity presented in these systems. Five Brazilian reservoirs from the semi-arid in the northeast region were monitored monthly during four years (2010 to 2013) with a prolonged drought event identified during the study. The results showed an increasing level of eutrophication over the period of prolonged drought, with the predominance of autotrophy. Significant negative correlations were observed between the partial pressure of CO2 (pCO2) (p<0,001) and chlorophyll-a in the Boqueir?o, Passagem das Tra?ras, Dourado and Gargalheiras reservoirs, showing a pattern of the carbon dioxide-sink systems. However, this pattern was not found in Cruzeta reservoir. In summary, in the tropical semi-arid region, hydrological and morphometric variables can lead to different behaviors of the water-supply reservoirs on the carbon metabolism. The eutrophic reservoirs evaluated showed a negative relationship between pCO2 and Chl-a, which suggests that these water bodies show an autotrophic metabolism and behave as carbon dioxide- sink systems / Os ecossistemas aqu?ticos podem atuar como emissores ou sequestradores de carbono em fun??o da predomin?ncia do metabolismo heterotr?fico ou autotr?fico. A produ??o prim?ria pode afetar fortemente o balan?o de carbono (CO2) atrav?s do consumo de di?xido de carbono na fotoss?ntese, especialmente em ambiente eutr?ficos, atuando como sumidouros. O presente estudo testou a hip?tese de que reservat?rios eutrofizados da regi?o tropical semi?rida s?o sequestradores de CO2 em fun??o da alta produtividade evidenciada nesses sistemas. Cinco reservat?rios da regi?o semi?rida do nordeste do Brasil foram monitorados mensalmente durante o per?odo de 2010 ? 2013, com um evento de seca prolongada identificado durante o estudo. Os resultados mostraram um crescente n?vel de eutrofiza??o ao longo do per?odo de seca prolongada com predomin?ncia de autotrofia. Foram observadas correla??es negativas significativas entre a press?o parcial de CO2 (pCO2) (p<0,001) e clorofila-a nos reservat?rios Boqueir?o, Passagem das Tra?ras, Dourado e Gargalheiras, evidenciando um padr?o de sequestro de CO2 desses sistemas. Por?m, este padr?o n?o foi encontrado no reservat?rio Cruzeta. Em s?ntese, na regi?o semi?rida tropical, as vari?veis hidrol?gicas e morfom?tricas podem direcionar diferentes comportamentos dos reservat?rios de abastecimento no metabolismo do carbono. Os reservat?rios eutrofizados avaliados apresentaram uma rela??o negativa entre pCO2 e Chl-a o que sugere que estes corpos h?dricos evidenciam um metabolismo autotr?fico e se comportam como sequestradores de CO2

A técnica de confinamento de folhas de plantas em câmara de Teflon rígido (cuvette), com visor em vidro, submetida a um fluxo contínuo de ar foi adotada na avaliação da emissão de compostos carbonílicos voláteis por plantas. Os carbonílicos foram coletados sobre sílica impregnada com o reagente derivatizante 2,4-dinitrofenilhidrazina e analisados por cromatografia a líquido de alto desempenho e detecção por ultravioleta. Foram identificados e quantificados aldeídos alifáticos saturados (C1 a C6) e insaturados (acroleína, metacroleína, crotonaldeído), benzaldeído, acetona e 2-butanona. A temperatura ambiente e na superfície das folhas, a umidade relativa do ar, a intensidade da luz solar e os níveis de ozônio e de óxidos de nitrogênio no ar foram monitorados durante as coletas de amostras. Com o objetivo de avaliar os níveis de fundo de carbonílicos no sistema coletor empregado, 29 amostras de ar foram coletadas sem a introdução de folhas de planta no cuvette, em condições ambientais de laboratório e campo. Uma avaliação estatística dos resultados indicou que os níveis de fundo do cuvette vazio foram próximos a zero nas coletas feitas no laboratório e aumentaram de acordo com o aumento da intensidade da luz solar nas coletas em campo. Esses resultados mostraram que a exposição do cuvette à radiação solar conduz à formação de artefato positivo de amostragem. Foram feitas medidas da emissão de carbonílicos pela espécie Ficus benjamina, para a qual foram observadas taxas de emissão de acetaldeído altas em condições de temperatura na superfície das folhas superior a 40°C. Na ausência de luz solar incidente, não foi observada emissão de carbonílicos pelo exemplar avaliado dessa espécie. Foram feitas também medidas da emissão de carbonílicos pelas seguintes espécies de plantas ocorrentes na vegetação nativa da Região Metropolitana de São Paulo: Cecropia pachystachya, Casearia sylvestris, Croton floribundus, Solanum erianthum, Alchornea sidifolia, Syagrus rommanzoffiana e Ficus insipida, para as quais foram observadas taxas de emissão de carbonílicos que variaram entre 1,5 10-2 e 2,3 &#181;gC g-1 h-1. / The leaf enclosure technique in air flow-through rigid Teflon chamber (cuvette) was employed to evaluate volatile carbonyl compound emission from plants. The gaseous carbonyl compounds were collected on silica gel coated with 2,4-dinitrophenylhydrazine and analyzed by high performance liquid chromatography with ultra-violet detection. The identified and quantified carbonyls were saturated (C1 - C6) and unsaturated (acrolein, methacrolein, crotonaldehyde) aliphatic aldehydes, benzaldehyde, acetone and 2-butanone. Ambient and leaf surface temperatures, relative humidity, light intensity, ozone and nitrogen oxides air levels were monitored during carbonyl emission sampling. With the aim of evaluate the collection system carbonyl background leveIs, 29 air samples were collected from the empty cuvette under laboratory and field conditions. Statistical analysis of the data indicated that the cuvette background leveIs were close to zero under laboratory conditions and increased with the increasing of the sunlight intensity under field conditions. These results showed that the cuvette exposition to the sunlight leaded to positive sampling artifact. Carbonyl compound emission from Ficus benjamina species was measured and high acetaldehyde emission rates were observed under leaf surface temperature higher than 40°C. In the absence of direct sunlight no carbonyl emission was measured from the evaluated individual of Ficus benjamina. Also carbonyI emissions from the following native species in the metropolitan region of São Paulo City were measured: Cecropia pachystachya, Casearia sylvestris, Croton floribundus, Solanum erianthum, Alchornea sidifolia, Syagrus rommanzoffzana e Ficus insípida. The observed rate emissions from these plants ranged between 1,5 10 -2 and 2,3 &#181;gC g-1 h-1.

A técnica de confinamento de folhas de plantas em câmara de Teflon rígido (cuvette), com visor em vidro, submetida a um fluxo contínuo de ar foi adotada na avaliação da emissão de compostos carbonílicos voláteis por plantas. Os carbonílicos foram coletados sobre sílica impregnada com o reagente derivatizante 2,4-dinitrofenilhidrazina e analisados por cromatografia a líquido de alto desempenho e detecção por ultravioleta. Foram identificados e quantificados aldeídos alifáticos saturados (C1 a C6) e insaturados (acroleína, metacroleína, crotonaldeído), benzaldeído, acetona e 2-butanona. A temperatura ambiente e na superfície das folhas, a umidade relativa do ar, a intensidade da luz solar e os níveis de ozônio e de óxidos de nitrogênio no ar foram monitorados durante as coletas de amostras. Com o objetivo de avaliar os níveis de fundo de carbonílicos no sistema coletor empregado, 29 amostras de ar foram coletadas sem a introdução de folhas de planta no cuvette, em condições ambientais de laboratório e campo. Uma avaliação estatística dos resultados indicou que os níveis de fundo do cuvette vazio foram próximos a zero nas coletas feitas no laboratório e aumentaram de acordo com o aumento da intensidade da luz solar nas coletas em campo. Esses resultados mostraram que a exposição do cuvette à radiação solar conduz à formação de artefato positivo de amostragem. Foram feitas medidas da emissão de carbonílicos pela espécie Ficus benjamina, para a qual foram observadas taxas de emissão de acetaldeído altas em condições de temperatura na superfície das folhas superior a 40°C. Na ausência de luz solar incidente, não foi observada emissão de carbonílicos pelo exemplar avaliado dessa espécie. Foram feitas também medidas da emissão de carbonílicos pelas seguintes espécies de plantas ocorrentes na vegetação nativa da Região Metropolitana de São Paulo: Cecropia pachystachya, Casearia sylvestris, Croton floribundus, Solanum erianthum, Alchornea sidifolia, Syagrus rommanzoffiana e Ficus insipida, para as quais foram observadas taxas de emissão de carbonílicos que variaram entre 1,5 10-2 e 2,3 &#181;gC g-1 h-1. / The leaf enclosure technique in air flow-through rigid Teflon chamber (cuvette) was employed to evaluate volatile carbonyl compound emission from plants. The gaseous carbonyl compounds were collected on silica gel coated with 2,4-dinitrophenylhydrazine and analyzed by high performance liquid chromatography with ultra-violet detection. The identified and quantified carbonyls were saturated (C1 - C6) and unsaturated (acrolein, methacrolein, crotonaldehyde) aliphatic aldehydes, benzaldehyde, acetone and 2-butanone. Ambient and leaf surface temperatures, relative humidity, light intensity, ozone and nitrogen oxides air levels were monitored during carbonyl emission sampling. With the aim of evaluate the collection system carbonyl background leveIs, 29 air samples were collected from the empty cuvette under laboratory and field conditions. Statistical analysis of the data indicated that the cuvette background leveIs were close to zero under laboratory conditions and increased with the increasing of the sunlight intensity under field conditions. These results showed that the cuvette exposition to the sunlight leaded to positive sampling artifact. Carbonyl compound emission from Ficus benjamina species was measured and high acetaldehyde emission rates were observed under leaf surface temperature higher than 40°C. In the absence of direct sunlight no carbonyl emission was measured from the evaluated individual of Ficus benjamina. Also carbonyI emissions from the following native species in the metropolitan region of São Paulo City were measured: Cecropia pachystachya, Casearia sylvestris, Croton floribundus, Solanum erianthum, Alchornea sidifolia, Syagrus rommanzoffzana e Ficus insípida. The observed rate emissions from these plants ranged between 1,5 10 -2 and 2,3 &#181;gC g-1 h-1.

Företag och människor i dess omgivning ser utsläpp som genereras av företag som tillhörande deras verksamhet i allt större utsträckning. Det finns dock ingen självklar metod för att mäta utsläpp och det kan vara svårt att få in i det i de ekonomiska kalkylerna. Företag kan utföra väsentlighetsbedömningar på den interna verksamheten för att avgöra hur de ska bedriva sin verksamhet kopplat till miljöfrågor, vilket kan utmynna i miljöstrategier, vilket leder dem mot en cirkulär ekonomi. Att tillämpa standardkostnader för att prissätta koldioxidutsläpp är relativt outforskat. En intressant fråga som har beaktats är huruvida företag kan skapa koldioxidstandarder och tillämpa dem inom företaget via styrningsmetoder, eller om de använder sig av andra metoder för att styra mängden utsläpp som de genererar. Syfte: Studiens syfte är att undersöka hur företag utifrån väsentlighetsbedömningar skapar metoder för att minska koldioxidutsläpp och närma sig det som kallas cirkulär ekonomi. Metod: För att besvara syftet har två forskningsfrågor formulerats baserat på studiens teoretiska bakgrund. En kvalitativ ansats i form av explorativa intervjuer har genomförts för att söka svar på forskningsfrågorna. Detta gjordes genom sex intervjuer, där ett tiotal företag kontaktades. Av dessa var det sex företag som medverkade. Slutsats: Studien visar att standardkostnader för koldioxidutsläpp är en möjlig väg för företag att gå för att prissätta utsläpp. Svårigheter med vilken prisnivå standarden ska ligga på har dock identifierats. Vidare har studien givit förslag om olika metoder som företag kan applicera standarden i och alternativa metoder som inte berör standarder men som verkar för att minska utsläpp. Slutligen urskiljs väsentlighetsprincipen som en viktig del bakom företags utformande av miljöstrategier. Studiens bidrag: Studien har bidragit till att visa att väsentlighetsbedömningar utmynnar i strategier som berör hela företag, där aktiva val görs för att integrera miljö i finansiella styrmetoder. Detta pekar mot att ett cirkulärt tankesätt genomsyrar hela verksamheter och att miljöstrategier inte ses som en separat del av företag utan integreras i de traditionella styrningsmetoderna. / Companies and people surrounding them are increasingly seeing emissions generated by companies as a part of their operations. However, there is no obvious method for measuring emissions and it can be difficult to implement it into economic calculations. Companies can perform materiality assessments of the internal operations to assess how they should conduct their operations linked to sustainability issues, which can result in climate strategies, which leads them towards a circular economy. Applying standard costs to price carbon emissions is relatively unexplored. An interesting question that has been considered is whether companies can create carbon standards and apply it within the company through management methods, or whether they use other methods to control the amount of emission generated. Aim: The purpose of the study is to investigate how companies, based on the materiality assessment, create methods for reducing carbon emissions and approaching what is known as the circular economy. Method: To answer the purpose, two research questions have been formulated based on the study's theoretical background. A qualitative approach in the form of exploratory interviews has been carried out to seek answers to the research questions. This was done through six interviews, where about ten companies were contacted. Of these, six companies participated. Conclusion: The study shows that standard costs for carbon emissions are a possible way for companies to price their emissions. Difficulties with which price level the standard should be at have been identified. Furthermore, the study has given suggestions on different methods that companies can apply the standard in. Alternative methods that do not affect standards but that work to reduce emissions has been suggested. Finally, the principle of materiality is distinguished as an important part behind companies’ design of environmental strategies. Study contribution: The study has helped to show that materiality assessments result in strategies that affect entire companies, where active choices are made to integrate the environment into financial management methods. This shows that a circular way of thinking permeates entire operations and that environmental strategies are not seen as a separate part of companies but are integrated into the traditional management methods.

The dissertation thesis is focused on a design of new methodology that can be used for selection of optimal variant for the revitalization of light building facade system known as OD-001 “Boletice panel” when current construction solutions and materials are implemented. Thermographic measurement and engineering survey of selected buildings was carried out to determine the defects and insufficiencies that might accompanied these structures and their revitalization. Another point of my thesis was a possibility of revitalization by bonded facade. Mechanical resistance of bonded facade was verified throughout experimental testing and by mathematical calculation. The usability was confirmed on the basis of specific criteria that were stipulated in advance. The selected criteria are focused on areas which are important for investors. These are mainly financial cost, payback period but also the impact on the environment. Simulations and advanced methods of decision making were used.

In Cam Pha city (Quang Ninh province) there existes a lot of vegetation having a high degree of degradation. Findings of the research plots located in 4 years (2012-2015) have shown that, vegetation IC has the largest biomass (biomass fresh: 78.70 tons / ha; dry biomass: 36.65 tons / ha), followed by the grass vegetation (fresh biomass: 62.08 tons / ha; dry biomass: 25.67 tons / ha ). Vegetation IA has the lowest biomass (biomass fresh: 33.73 tons / ha; dry biomass: 15.18 tons / ha). The average amount of accumulated carbon in the biomass of vegetation IC is 18.33 tones / ha, in that vegetation IA was 7.60 tones/ ha, in the grass vegetation is 12.84 tones / ha. During the ecological succession, vegetation IC showed an increase in the ability to accumulate carbon (the amount of biomass carbon accumulation of vegetation IC in the 4th year was 21.97 tons / ha). In addition, the paper also proposed the suitable methods of using degraded vegetation in Cam Pha city, Quang Ninh province. / Ở thành phố Cẩm Phả, tỉnh Quảng Ninh tồn tại nhiều thảm thực vật có mức độ thoái hóa cao. Kết quả nghiên cứu trong các ô nghiên cứu định vị trong 4 năm (2012 - 2015) cho thấy, thảm cây bụi IC có sinh khối lớn nhất (sinh khối tươi: 78,70 tấn/ha; sinh khối khô: 36,65 tấn/ha), tiếp đến là thảm cỏ (sinh khối tươi: 62,08 tấn/ha; sinh khối khô: 25,67 tấn/ha). Thảm cây bụi IA có sinh khối thấp nhất (sinh khối tươi: 33,73 tấn/ha; sinh khối khô: 15,18 tấn/ha). Giữa các thảm thực vật này còn khác nhau về cấu trúc sinh khối và tỷ lệ sinh khối khô / sinh khối tươi. Lượng cacbon trung bình được tích lũy trong sinh khối của thảm thực vật cây bụi IC là 18,33 tấn/ha, ở thảm cây bụi IA là 7,60 tấn/ha, ở thảm cỏ là 12,84 tấn/ha. Trong quá trình diễn thế, thảm cây bụi IC có sự tăng lên về khả năng tích lũy cacbon (Lượng cacbon được tích lũy trong sinh khối của thảm cây bụi IC ở năm thứ 4 là 21,97 tấn/ha). Ngoài ra, bài báo còn đề xuất phương thức sử dụng hợp lý các thảm thực vật thoái hóa ở thành phố Cẩm Phả, tỉnh Quảng Ninh.

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Denna uppsats undersökte vad som påverkade Malmö högskolas studenter i sina val av tåg- eller flygresor mellan Malmö och Stockholm. Uppsatsen föreslog fyra hypoteser som undersöktes maximering av fritid, ersättningsvaror, komfort samt miljöhänsyn. Data samlades in genom att utforma och dela ut en enkät till 248 elever som analyserades statistiskt. Miljöhänsyn visade sig ha mindre inflytande på valet av resesätt än de andra undersökta faktorerna, ett resultat i linje med tidigare forskning. Kostnaden visade sig vara den viktigaste faktorn. Tågresande var mer vanligt bland den undersökta populationen än i den svenska befolkningen. Resultaten var associerade med osäkerhet eftersom populationen var troliga att ändra resesätt efter avslutade studier. Syftet med uppsatsen var att göra en initial mätning av ovanstående variabler som kan användas i framtida studier med fokus på generationsskifte. / This thesis investigated what influenced student at Malmö Högskola in their choice of train or plane travel between Malmö and Stockholm. The thesis proposed four hypotheses that were investigated: maximization of leisure time, substitute goods, comfort and environmental concern. Data was collected by manufacturing and distributing a questionnaire to 248 students which was analyzed statistically. Environmental concern was found to have less of an influence on the choice of travel means than the other investigated factors, a result consistent with previous research. Cost was found to be the most important factor. Train travel was more common among the sampled population than in the Swedish population. The results were associated with some uncertainty as the population was likely to change their choice of travel means after graduation. The thesis aimed to carry out an initial measurement of the above variables to allow the resulting material to be used in future studies with a generational replacement approach.

Im Jahr 2005 wurde als Reaktion auf die Unterzeichnung des Kyoto-Protokolls und der damit verbundenen Verpflichtung zur Reduktion von Treibhausgasemissionen der europäische Emissionshandel eingeführt. Versuche der Standardsetter für IFRS und US GAAP zu einer einheitlichen Bilanzierungsregel für Emissionsrechte scheiterten. Seitdem stehen den beteiligten Unternehmen speziell bei Ansatz und Bewertung von Emissionsrechten sowie der Verbindlichkeit für verursachte Emissionen Wahlrechte zur Verfügung. Da unterschiedliche Bilanzierungsansätze zu verschiedenen Resultaten beispielsweise in der Gewinn- und Verlustrechnung führen können, schränkt die Regelungslücke die Vergleichbarkeit zwischen Unternehmen mit unterschiedlichen Bilanzierungsansätzen ein. Dabei wird zudem deutlich, wie wichtig die Offenlegung des gewählten Bilanzierungsansatzes ist. Diese Arbeit beschreibt mit Hilfe einer ausführlichen Literaturrecherche den Diskurs in der Forschung und fasst die theoretisch möglichen Ansätze zusammen. Dem schließt sich eine Analyse aller im STOXX Europe 600 gelisteten Unternehmen an. Untersucht wird, inwieweit die Unternehmen am Emissionshandel beteiligt sind, welchen Ansatz zur Bilanzierung von Emissionsrechten sie wählen und in welcher Vollständigkeit sie den gewählten Ansatz im Geschäftsbericht offenlegen. Insgesamt 70 Unternehmen im STOXX Europe 600 geben eine Beteiligung am europäischen Emissionshandel an, 68 davon erhalten Emissionsrechte kostenfrei von einer staatlichen Stelle zugeteilt. Davon wiederum können 31 Unternehmen sicher einem Bilanzierungsansatz zugeordnet werden; bei den übrigen Unternehmen werden nicht alle relevanten Bilanzierungsentscheidungen offengelegt. Die große Mehrheit dieser 31 Unternehmen wendet den Netto-Ansatz an, bei welchem die zugeteilten Emissionsrechte zu Anschaffungskosten (üblicherweise Null) angesetzt werden. Nur zwei Unternehmen bilanzieren Emissionsrechte nach der 2005 zurückgenommenen, aber weiterhin gültigen Interpretation IFRIC 3. Insgesamt gibt es bezüglich der Bilanzierung von Emissionsrechten in europäischen Unternehmen in Theorie und Praxis Unterschiede, welche die Vergleichbarkeit einschränken. Dies wird durch die häufig unvollständige Offenlegung der Bilanzierungsentscheidung verstärkt. Diese Kritikpunkte sollten aus Sicht der Standardsetter IASB und FASB ausreichend Anlass geben, eine einheitliche Regelung zur Bilanzierung von Emissionsrechten zu entwickeln.