Why would a company be interested in disclosing emission allowance when there is no disclosure requirement

Intermediate Accounting: Reporting And Analysis
3rd Edition
ISBN:9781337788281
Author:James M. Wahlen, Jefferson P. Jones, Donald Pagach
Publisher:James M. Wahlen, Jefferson P. Jones, Donald Pagach
Chapter22: Accounting For Changes And Errors.
Section: Chapter Questions
Problem 13GI
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Why would a company be interested in disclosing emission allowance when there is no disclosure requirement?
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