Essays about: "Sustainability accounting"

Showing result 1 - 5 of 130 essays containing the words Sustainability accounting.

1. 1. "Wake up and smell the CSRD" Framing strategies employed by the Big 4 on discourse about CSRD

   University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

   Author : Morten Younie; Oskar Benson; [2024]
   Keywords : Sustainability; Sustainable Accounting; CSRD; Big 4 Accounting Firms; Non Financial Reporting;

   Abstract : With the Corporate Sustainability Reporting Directive (CSRD) coming into effect in the EU, a significant number of companies will be subjected to unprecedented non-financial reporting requirements. The Big 4 accounting firms (Deloitte, PwC, EY, KPMG) are important providers of sustainability assurance and, more generally, act as the allies of firms in both the political and corporate fields. READ MORE

3. 2. The journey of accounting for nature: A qualitative study of the strive to account for nature through translation of the TNFD framework from a Scandinavian Institutionalism perspective

   University essay from Göteborgs universitet/Graduate School

   Author : Markus Ögren; Ulrika Ohlson; [2023-06-29]
   Keywords : Taskforce of Nature-related Financial Disclosures TNFD ; Translation; Travel of ideas; Idea carriers; Accounting for nature; Calculative practices; Credibility; Salience; Legitimacy; Dis-embedding; Packaging; Unpacking;

   Abstract : This thesis examines how the traveling idea of accounting for nature is translated and materialized into a standardized framework. This is interesting as there is a rising interest in how to report on environmental issues and this interest has now expanded beyond climate-related issues to nature more broadly. READ MORE

4. 3. Carbon Accounting and SeaweedOffsets : An overview of some current carbon accounting methodologiesand the emerging sector of seaweed carbon offsets

   University essay from KTH/Hållbar utveckling, miljövetenskap och teknik

   Author : Alice Rudberg; [2023]
   Keywords : carbon accounting; carbon offsets; carbon credits; blue carbon; seaweed offsets; climate mitigation; sustainability; klimatkompensering; klimatberäking; begränsning av klimatförändringar; alger; tång; hållbarhet;

   Abstract : As the anthropogenic emissions of greenhouse gases (GHGs) have increased and received moreattention, the need for climate mitigation solutions has become more urgent. Today, several methodologies for carbon accounting exists, as well as the possibility to offset emissions by buying carbon offsets. READ MORE

5. 4. Lost in The Grocery Aisle: Navigating the challenges of food waste management through performance measurement systems and sensemaking

   University essay from Handelshögskolan i Stockholm/Institutionen för företagande och ledning; Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

   Author : Lucile Vanin; Hannah Bozorgnia; [2023]
   Keywords : KPIs; Management Control Systems; Sustainability; Sustainability Performance Measurement Systems; Sensemaking;

   Abstract : This paper aims to uncover how Sustainability Performance Measurement Systems (SPMS), and more specifically KPIs, can be used as tools to make sense of the challenges inherent to sustainability management, within the specific empirical setting of food waste. Through a case study based on a global food retailer in Sweden, we aim to comprehend how employees use food waste KPIs to make sense of the challenges inherent to food waste management. READ MORE

6. 5. Paths forward for Sustainable Maritime Transport : A techno-economic optimization framework for next generation vessels

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

   Author : Julian Ulrich Hausweiler; [2023]
   Keywords : ;

   Abstract : Recently, the decarbonization of maritime transport has received increased attention, in order to align with the targets of the Paris Agreement. In 2023, the International Maritime Organization unveiled their revised greenhouse gas strategy with an ambitious target: net-zero emissions by 2050. READ MORE