Essays about: "Accounting for oil and gas"

Showing result 1 - 5 of 13 essays containing the words Accounting for oil and gas.

  1. 1. Crude Oil - Does Green Mean Golden?

    University essay from Lunds universitet/Företagsekonomiska institutionen

    Author : Urs Hiegemann; Runzhou Chen; Nadeen Shaker; [2022]
    Keywords : Sustainability; ESG performance; ESG pillars; corporate financial performance; oil and gas industry; Business and Economics;

    Abstract : Sustainability has become an urgent issue for business research. In this regard, many researchers attempted to examine the relationship between sustainability performance and corporate financial performance (CFP). However, the results remain unclear. READ MORE

  2. 2. Sustainability reporting standardization: an incentive or a ceiling effect? : A qualitative case study of an oil and gas EPC based on GRI Sector Standards and their prospective implication for Sustainability reporting and Sustainability Performance

    University essay from Södertörns högskola/Institutionen för samhällsvetenskaper

    Author : Wajiha Alvi; [2022]
    Keywords : Sustainability reporting; Global Reporting Initiative; GRI; GRI sector program; GRI oil and gas standard; Ceiling effect; Legitimacy; Isomorphism; Decoupling;

    Abstract : The field of sustainability accounting and reporting has developed immensely during the past couple of decades. Various reporting guidelines, recommendations, and standards had hit the market recently. READ MORE

  3. 3. Utsläppsrätter : Klassificering och värdering av företag i Nordamerika och Europa

    University essay from Högskolan i Borås/Akademin för textil, teknik och ekonomi

    Author : Tova-Li Nordin; Josefin Roskvist; [2018]
    Keywords : Emission allowance; Cap-and-trade; FERC; IFRIC 3; Regulation; Carbon accounting; IASB; FASB; Utsläppsrätter; Handelssystem; FERC; IFRIC 3; Reglering; Utsläppsredovisning; IASB; FASB;

    Abstract : Handelssystem för utsläppsrätter används av flertalet länder och områden i ett försök att minska klimatförändringarna. Syftet med dessa handelssystem är att ge företag ekonomiska incitament att minska sina utsläpp av växthusgaser och på så vis gemensamt minska utsläppen på ett kostnadseffektivt sätt. READ MORE

  4. 4. Does having previous working experiences in finance affect corporate hedging decisions made by the CEO? - a study on U.S. oil and gas producers

    University essay from Lunds universitet/Företagsekonomiska institutionen

    Author : Peera Sakdanupong; Jeremy Seow; [2018]
    Keywords : Hedging; Hedge ratio; Chief executive officers; CEO characteristics; CEO risk preferences; Finance career; Business and Economics;

    Abstract : The purpose of this thesis is to investigate if a CEO with finance and accounting working experiences would affect corporate hedging decisions, in terms of the decision to hedge, the extent of hedging, and the type of hedging tools used. This thesis uses panel data regressions where the hedge ratio, binary hedging decisions and hedging types are dependent variables, controlled by independent variables such as a dummy variable for CEOs with finance working experience, various CEO characteristics, and firm-level variables. READ MORE

  5. 5. Statistical Modelling of Permafrost Extent in the Circum-Arctic Region

    University essay from Lunds universitet/Institutionen för naturgeografi och ekosystemvetenskap

    Author : Patricia Koch; [2018]
    Keywords : permafrost; soil organic carbon; growing degree days; statistical modelling; Earth and Environmental Sciences;

    Abstract : Permafrost regions cover approximately a quarter of the Northern Hemisphere and thawing has been recorded in many different locations. The thawing process is likely to continue given that the Northern Latitudes will experience increased warming, which is known as the Arctic Amplification Factor. READ MORE