MERCER, Daniel K. Carbon-Adjusted Balance Sheets: Toward a Conceptual Accounting Framework for Climate Risk Disclosure. Review of Economic & Managerial Studies, [S. l.], v. 8, n. 8, 2026. Disponível em: https://www.heimer.cn/index.php/rems/article/view/8. Acesso em: 12 nov. 2026.