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Article name & author

Carbon Avoidance? Accounting for the emissions hidden in reserves

Author: Carbon Tracker, Association of Chartered Certified Accountants

Industry Group: All Industry Groups

Guidance / Tool - 2013

This guidance provides a relevant and timely spotlight on the uncertainty that global warming and climate change are causing, and the specific issues that need to be considered by standard setters, stock exchanges, investors, and the corporate and accounting communities to help respond to the systemic risks.

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Keywords: Greenhouse gas (GHG) emissions
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