Essays about: "Scope 3 reporting"

Showing result 1 - 5 of 18 essays containing the words Scope 3 reporting.

1. 1. Impact of organisational characteristics on carbon accounting and reporting: A study of Swedish organisations’ scope 3 reporting

   University essay from KTH/Skolan för industriell teknik och management (ITM)

   Author : Clara Myhrman; [2023]
   Keywords : Scope 3 reporting; carbon accounting; value chain emissions; organisational characteristics; Scope 3 rapportering; koldioxidredovisning; värdekedjans utsläpp; organisatoriska egenskaper;

   Abstract : The practice of producing and publishing sustainability reports that include carbon accounting has become common for companies and organisations to communicate their sustainability performance. The GHG Protocol publishes the most widespread standards for carbon accounting following a methodology approach consisting of scope 1, 2, and 3 emissions where scope 3 emissions constitute the biggest share for most organisations. READ MORE

3. 2. Do creditors reward sustainable supply chains? : a study on how scope 3 emissions affect the cost of debt of European firms

   University essay from Uppsala universitet/Företagsekonomiska institutionen

   Author : Ludvig Karlin; Hannes Prigorowsky; [2023]
   Keywords : Scope 1 emissions; Scope 3 emissions; Cost of debt; Sustainability reporting; CSRD; Carbon risk premium;

   Abstract : In context of the forthcoming Corporate Sustainability Reporting Directive, this study examines how scope 3 emissions and the reporting thereof affect the cost of debt. Further, it investigates how scope 1 emissions affect the cost of debt and how the two scopes differ in materiality. READ MORE

4. 3. Managing Greenhouse Gas Emission in Scope 3 : a qualitative case study on the Swedish real estate sector

   University essay from SLU/Dept. of Economics

   Author : Emma Bevegård; Sofia Bergbom Olsson; [2023]
   Keywords : Scope 3 emissions; Swedish real estate companies; GHG emissions; management; collaboration; co-creation;

   Abstract : While many real estate companies have been reporting and managing emissions in scope 1 and 2, scope 3 emissions remain underreported. The real estate industry accounts for 29 per cent of the total greenhouse gas (GHG) emissions in the European Union, where most of their emissions stems from scope 3. READ MORE

5. 4. Adapting to the CSRD and Reporting of Scope 3 Emissions: Strategies for Newly Affected Companies : A Study of the Challenes and Potential Solutions for Companies Newly Affected by the CSRD

   University essay from KTH/Skolan för industriell teknik och management (ITM)

   Author : Alexandra Munthe Nilsson; Karin Nilsson; [2023]
   Keywords : Corporate Sustainability Reporting Directive; CSDR; Scope 3; Outsourced Transportation Emissions Potential Solutions; Corporate Sustainability Reporting Directive; CSRD; Scope 3; Hållbarhetsrapportering; Outsourcade Transportutsläpp; Utmaningar; Potentiella Lösningar;

   Abstract : As part of the EU’s sustainable strategy in reducing emissions and combating climate change the EU introduced the Corporate Sustainability Reporting Directive (CSRD) in 2022. This directive requires the reporting of sustainability information from a significantly wider group of companies. READ MORE

6. 5. An Assessment of Swedish Construction Companies Preparedness for the CSRD

   University essay from KTH/Hållbar utveckling, miljövetenskap och teknik

   Author : Karin Markendahl; [2023]
   Keywords : CSRD; ESRS; Sustainability Reporting; GRI; EU sustainability reporting; construction sector sustainability reporting; CSRD; ESRS; Hållbarhetsrapportering; GRI; EU:s hållbarhetsrapportering; byggsektorns hållbarhetsrapportering;

   Abstract : This master’s thesis investigates the preparedness of a selection of medium-sized Swedish construction companies for the upcoming Corporate Sustainability Reporting Directive (CSRD). By examining the companies’ awareness and knowledge of the new regulation, this thesis aims to provide insights into the challenges and opportunities they may encounter. READ MORE