The KPMG view

Emissions schemes | How do voluntary green schemes work?


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As companies progress towards their net-zero emissions targets, the rise in voluntary green schemes has triggered an increase in financial reporting questions on their accounting treatment.

In this podcast – the second in our series on the impact of this transition on financial reporting under IFRS® Accounting Standards – Allison McManus and Irina Ipatova look specifically at how voluntary green schemes work.

‘ISSB™’ is a Trade Mark and ‘IFRS®’, ‘IASB®’, ‘IFRIC®’, ‘IFRS for SMEs®’, ‘IAS®’ and ‘SIC®’ are registered Trade Marks of the IFRS Foundation and are used by KPMG IFRG Limited under licence subject to the terms and conditions contained therein. Please contact the IFRS Foundation for details of countries where its Trade Marks are in use and/or have been registered.

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The KPMG viewBy KPMG International

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