Integrating the Cost of the Carbon Footprint within the Income Statement – Tests on Seven Polish Firms

Abstract Purpose: Even if popular, carbon accounting is not yet compulsory for companies. However, it should be and certainly will be. From the state’s point of view, this a prerequisite to respecting its international commitments. view companies, also necessary because they use, in part free, limited resources create value-added […] generate externalities which are fully measured communicated. Our purpose propose relatively new metric, quite simple could applied all especially small ones (turnover < EUR 10 million). Design/methodology/approach: metric paper linked income statement measurement output used production process goods and/or services. We compare use by seven Polish companies different sectors from 2014 2020. The computed same way firms our sample based on information must stated yearly statement. Findings: empirical tests, we observe that comparison can first made between sectors. As expected, impact far more important industries than service In terms volatility, reach result. volatility nature but price. step, gives an interesting rough measure cost emission per company year.