Essays about: "accounting comparability"

Showing result 1 - 5 of 45 essays containing the words accounting comparability.

  1. 1. Methodological study for carbon accounting : Case study: ISS's technical maintenance activities

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

    Author : Théo Andreux; [2023]
    Keywords : Greenhouse gas emissions; decarbonization; carbon accounting; transparency; comparability; accuracy; completeness.; Växthusgasutsläpp; avkolning; klodioxidredovisning; transparens; jämförbarhet; noggrannhet; fullständighet.;

    Abstract : European greenhouse gas (GHG) emissions have decreased by 24% between 1990 and 2019 according to a report by the European Commission. Yet, the Paris agreement set a target of 55% by 2030 to prevent the effects of climate change and prepare for carbon neutrality by 2050. READ MORE

  2. 2. Beyond the Surface: A Comprehensive Look into Swedish Companies' Scope 3 Greenhouse Gas Emission Assessments

    University essay from Uppsala universitet/Institutionen för geovetenskaper

    Author : Livia Magnusson Rauf; [2023]
    Keywords : Emission factor; Greenhouse gas assessments; Scope 3 emissions; Sustainable Development; Sustainability report; Value chain.;

    Abstract : As the world grapples with the increasingly dire effects of climate change, companies are under more pressure than ever before to not just report on their environmental impact, but to actively work towards sustainability. Carbon accounting has emerged as a crucial aspect of this reporting, and the concept of Scope 3 emissions, introduced by the Greenhouse Gas Protocol a decade ago, is now a vital tool for assessing a company's environmental footprint. READ MORE

  3. 3. A solution for pollution

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

    Author : Gunnel Sköld; Christoffer Carlson; [2022]
    Keywords : carbon accounting; data collection; comparability; accuracy;

    Abstract : With consideration to the rising demand for sustainability reporting and transparency in the documentation of environmental progress, this thesis provides an in-depth investigation of the carbon accounting process. To answer how carbon accounting is performed and how the design of the process is influenced by its different areas of use, a qualitative interview-based case study has been performed at a Swedish construction company. READ MORE

  4. 4. HRA Disclosure –an international study

    University essay from Stockholms universitet/Företagsekonomiska institutionen

    Author : Paromita Tariq; Ngoc Tri Vuong; [2022]
    Keywords : ;

    Abstract : Purpose - Since human resources play a significant role in the financial prosperity of companies andare of great importance to decision makers in today’s knowledge-based economy, this study aims toexplore the extent of Human Resource Accounting (HRA) disclosure in companies’ annual reports ona global scale. The purpose of this study is to also examine how various corporate characteristicsaffect the extent of HRA disclosure in companies’ annual reports around the world so thatpolicymakers can study the pattern and devise a comprehensive set of guidelines for standardizing theprocedure of disclosing information regarding human resources of companies. READ MORE

  5. 5. Sustainability Reporting : A case study of challenges and future challenges with sustainability reporting methods

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

    Author : Sara Johansson; Ebba Ohlson; [2022]
    Keywords : Sustainability reporting; Sustainability reporting and accounting; Legitimacy; Comparability; Reliability; Inconsistency; Sustainability data; GRI; Reporting Standards; Reporting methods; Future forecast ; Hållbarhetsrapportering; Hållbarhetsrapportering och redovisning; Legitimitet; Jämförbarhet; Pålitlighet; Inkonsekvens; Hållbarhetsdata; Rapporteringsstandarder; Rapporteringsmetoder; GRI; Framtidsprognos ;

    Abstract : Challenges on how to approach global sustainability issues are increasing along with the growing global warming. This entails an increasing pressure on firms to manage sustainability- related issues, both deriving from governance regulations as well as a from a growing consciousness from public institutions. READ MORE