Essays about: "disclosure of emissions"

Showing result 1 - 5 of 20 essays containing the words disclosure of emissions.

  1. 1. Taking Climate into Account - Carbon Management Tools for Investment Decisions and Progress Tracking at an Energy Company

    University essay from Lunds universitet/Innovationsteknik

    Author : Rebecca Ahlin; Anna Malmberg; [2023]
    Keywords : Carbon accounting; carbon disclosure; carbon management; carbon management tools; environmental change management; internal carbon price; Technology and Engineering;

    Abstract : Background: Climate change is becoming a more urgent issue, where global agreements and regulations are putting pressure on companies to calculate and disclose their greenhouse gas emissions to combat the problem. Other driving forces of carbon disclosure for companies include social, economic, and financial pressure, as well as firm specific internal factors. READ MORE

  3. 2. Mandating transparency on deforestation and ecosystem conversion

    University essay from Lunds universitet/Internationella miljöinstitutet

    Author : Moritz Driescher; [2023]
    Keywords : sustainability reporting; mandatory disclosure; deforestation; ecosystem conversion; Earth and Environmental Sciences;

    Abstract : The production of eggs, meat, and dairy products in the EU indirectly contributes to deforestation and ecosystem conversion (DEC) in Latin America due to extensive imports of soy for animal feed. This thesis explores under which preconditions the mandatory European Sustainability Reporting Standards for the agriculture and farming sector can increase transparency in the opaque soy supply chains and incentivize reductions of imported DEC. READ MORE

  4. 3. Preferences for carbon information : a Discrete Choice Experiment with Swedish non-professional investors

    University essay from SLU/Dept. of Economics

    Author : Mahesh Kumar Shrestha; [2023]
    Keywords : discrete choice experiment; investment preference; GHG target; carbon information; target progress; carbon disclosure; non-professional investors; impact investing; sustainable and responsible investments; SRI;

    Abstract : 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

  5. 4. 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

  6. 5. Can targeted disclosure regulations facilitate the environmental transition of the shipping sector? : a study on the effect of the EU MRV Regulation on ship emissions

    University essay from SLU/Dept. of Economics

    Author : Moa Lundkvist; [2023]
    Keywords : environmental disclosure regulation; maritime sector; shipping; targeted transparency; MRV regulation; EU; Regression Discontinuity Design RDD ;

    Abstract : This research examines the impact of the EU Monitoring, Reporting, and Verification (MRV) regulation on ship emissions when calling at EU ports. The main question is whether ships that are required to report their emissions emit less due to the regulation. READ MORE