Η Λογιστική Αντιμετώπιση των Δικαιωμάτων Εκπομπών του Διοξειδίου του Άνθρακα (CO2). Περίπτωση της Ναυτιλίας

Abstract

The accounting principles of carbon dioxide (CO2) allowances are a very important factor for businesses today, especially, in shipping industry. Bearing in mind that carbon dioxide emissions from shipping industry are a major source of environmental pollution, it becomes necessity to monitor and implement strict restrictions in order to control them and not to expand further as in turn, it will have a negative impact on shipping companies. As a result, the issue of maritime emissions of carbon dioxide (CO2) pollutants is presented, as well as their mitigation, paying particular attention to the European Emissions Trading System (EU ETS), which is the most important system for trading allowances for pollutants in the world. In addition, the necessity for the study of the aforementioned system lies in the fact that it is the primary effort for the control of carbon dioxide (CO2) in shipping. Then, reference is made to scientific bibliographies both on how to deal with emissions from the shipping industry and how these pollutants are calculated. Different results emerge from the survey. Then, there is an extensive reference to the Cap – and – Trade system and its importance in how to reduce air pollution from Ships pollutants. Finally, the financial analysis of the shipping company CostMare is carried out and how its environmental culture affects its share price is examined.