Essays about: "Sustainable Accounting"
Showing result 1 - 5 of 111 essays containing the words Sustainable Accounting.
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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 finansieringAbstract : 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
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2. From Tree Huggers to Money Makers: How ESG Scores Boost Corporate Financial Performance in the EU
University essay fromAbstract : This thesis examines the relationship between Environmental, Social, and Governance (ESG) scores and financial performance as measured by both accounting- and market-based measures; Return on Assets and Tobin's Q. The study takes a particular focus on the European Union (EU), more specifically on companies operating in the region and the union's strong commitment to achieving the Sustainable Development Goals (SDGs) and more general efforts towards a more sustainable future. READ MORE
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3. 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)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
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4. Preferences for carbon information : a Discrete Choice Experiment with Swedish non-professional investors
University essay from SLU/Dept. of EconomicsAbstract : GHG targets, an aspect of carbon disclosure are an integral part of corporate carbon management and overall carbon accounting. GHG targets and the target-related attributes – including target difficulty, target progress, and external validation of target as a science-based target, along with past GHG emission performance are attributes related to carbon information that is increasingly included in the corporate carbon disclosures. READ MORE
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5. Education for Sustainable Development: A case study of curricular documents from Cuba, France, and Romania
University essay from Lunds universitet/Graduate SchoolAbstract : In the global agenda for sustainable development, quality education is a defined priority. Therefore, it is significant to assess how topics of sustainable development are taught in mandatory school. READ MORE