Accounting standards and frameworks consolidation for reporting net-zero in energy companies of ASEAN-5

• Main Authors: Bermejo, Rakel Mari F., Molato, Paul Ishmael P., Morales, Guia Louise A., Tan, Micah Benilde T.
• Format: text
• Language: English
• Published: Animo Repository 2023
• Subjects: Sustainable development reporting—Southeast Asia; Greenhouse gas mitigation—Southeast Asia; Accounting—Standards—Southeast Asia; Accounting
• Online Access: https://animorepository.dlsu.edu.ph/etdb_acc/53; https://animorepository.dlsu.edu.ph/context/etdb_acc/article/1092/viewcontent/Accounting_Standards2_and_Frameworks_Consolidation_for_Reporting_N_Redacted.pdf
• Institution: De La Salle University

Several corporations are slowly transitioning to disclose their net-zero initiatives due to the influence of Paris Agreement on various nations; although, the unavailability of a uniform standard causes confusion on the reporting practice that must be followed. This paper focused on ASEAN-5 countrie...