Article Details
  • Published Online:
    April  2026
  • Product Name:
    The IUP Journal of Accounting Research & Audit Practices
  • Product Type:
    Article
  • Product Code:
    IJARAP130226
  • DOI:
    10.71329/IUPJARAP/2026.25.2.277-287
  • Author Name:
    T Shemeera Kunhu and U Sreevidya
  • Availability:
    YES
  • Subject/Domain:
    Finance
  • Download Format:
    PDF
  • Pages:
    277-287
Volume 25, Issue 2, April-June 2026
Accounting for Carbon: Are Indian Companies Complying with Accounting Standards?
Abstract

Introduction

The global push toward reducing greenhouse gas emissions has led to the development of various mechanisms within international frameworks, including the Kyoto protocol. One of the key mechanisms for emission reduction is the generation and trade of certified emission reductions (CERs), which are issued to projects that reduce or offset carbon emissions. These CERs can be traded in international markets and provide the necessary economic incentives for businesses and governments to adopt sustainable practices.