Text · dataset · 2024
Supplementary material to Field-configuring events and the failure to standardise accounting for emissions
Listed in Repositorio Institucional de la Universidad de Burgos
The dataset for this study consists of public documents dealing with accounting for emission rights produced between 2003 and 2016.
Description
The dataset obtained from the EFRAG and IFRS archives consists in 68 primary documents (referenced in Supplementary_material_appendix Table A1), including IASB and FASB minutes, staff papers, ASAF minutes, agenda and research papers, meeting updates, and public reports. Additionally, the study analyzes 412 comment letters sent to four public consultations (referenced in Supplementary_material_appendix Table A2, Table A3, Table A4 and Table A5).
Links
Where it is published
- hdl.handle.net /10259/9161 ↗
Repositorio Institucional de la Universidad de Burgos record
landing page · from riubu ubu es
- DOI doi.org/10.71486/wwq5-2q30 ↗
DOI / persistent id · from riubu ubu es
Catalogue records · 1
- OAI-PMH record riubu.ubu.es/oai/request%20?verb=GetRecord&metadataPrefix=oai_dc&identifier… ↗
metadata API · from riubu ubu es
Topics
- From keywords
- Earth & Environmental Science · Engineering · Humanities · Life Sciences · Social Science
- Inferred from text
- Climate change science 72% · Tabular 65%
Provenance · 1 source records, 13 field assertions
| Source | Key | Last seen | Raw |
|---|---|---|---|
| Repositorio Institucional de la Universidad de Burgos | oai:riubu.ubu.es:10259/9161 | 11 d ago | JSON v1 |
| Field | Assertion | Extractor | Evidence |
|---|---|---|---|
| access_level | source · riubu ubu es | connector:riubu_ubu_es@1.0.0 | |
| concepts[field].anzsrc:group:3702 | enrichment · riubu ubu es | taxonomy-embedding@1.0.0 | title+keywords+description (72%) |
| concepts[field].local:field:earth-environmental | mapping · riubu ubu es | connector:riubu_ubu_es@1.0.0 | |
| concepts[field].local:field:engineering | mapping · riubu ubu es | connector:riubu_ubu_es@1.0.0 | |
| concepts[field].local:field:humanities | mapping · riubu ubu es | connector:riubu_ubu_es@1.0.0 | |
| concepts[field].local:field:life-sciences | mapping · riubu ubu es | connector:riubu_ubu_es@1.0.0 | |
| concepts[field].local:field:social-science | mapping · riubu ubu es | connector:riubu_ubu_es@1.0.0 | |
| concepts[modality].local:modality:tabular | enrichment · riubu ubu es | keyword-concept-rules@1.0.0 | title+description (65%) |
| description | source · riubu ubu es | connector:riubu_ubu_es@1.0.0 | /metadata/dc/description |
| license | source · riubu ubu es | connector:riubu_ubu_es@1.0.0 | /metadata/dc/rights |
| publication_date | source · riubu ubu es | connector:riubu_ubu_es@1.0.0 | |
| spatial | source · riubu ubu es | connector:riubu_ubu_es@1.0.0 | |
| title | source · riubu ubu es | connector:riubu_ubu_es@1.0.0 | /metadata/dc/title |