Sökning: "Environmental accounting"

Visar resultat 1 - 5 av 266 uppsatser innehållade orden Environmental accounting.

  1. 1. 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

    Master-uppsats, Göteborgs universitet/Graduate School

    Författare :Markus Ögren; Ulrika Ohlson; [2023-06-29]
    Nyckelord :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;

    Sammanfattning : 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. LÄS MER

  3. 2. From Tree Huggers to Money Makers: How ESG Scores Boost Corporate Financial Performance in the EU

    Kandidat-uppsats,

    Författare :Martin Ekendahl; Philippa Hedström; [2023-06-29]
    Nyckelord :ESG score; financial performance; stakeholder theory; the EU; fixed effects model;

    Sammanfattning : 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. LÄS MER

  4. 3. Digitalisering av redovisningssystem : En kvalitativ studie som undersöker vilka faktorer som påverkar beslutet att implementera ett molnbaserat redovisningssystem

    Kandidat-uppsats, Södertörns högskola/Institutionen för samhällsvetenskaper

    Författare :Linnea Kocas; Linda Nyblom; [2023]
    Nyckelord :Digitalization; Cloud-based accounting systems; Cloud providers; Cloud services; Service model; TAM-model; TOE-framework;

    Sammanfattning : Digitalization has been going on for a long period of time and has affected large parts of society. Accounting is one of the areas where digitalization has been crucial for efficiency and improved systems. Cloud-based accounting systems, offered by various cloud providers, are one of these systems that has been affected. LÄS MER

  5. 4. Earnings management och ekonomiska kriser : En jämförande studie mellan olika marknadsekonomier

    Kandidat-uppsats, Högskolan i Gävle/Företagsekonomi

    Författare :Emelie Johansson; Moa Nielsen; [2023]
    Nyckelord :accounting; financial reporting; earnings manipulation; earnings management; redovisning; finansiell rapportering; redovisningsmanipulering; earnings management;

    Sammanfattning : Ekonomiska kriser är incitament till ökad användning av earnings management på grund av företagens osäkra omvärld. Sambandet mellan earnings management och ekonomiska kriser varierar mellan att vara positivt eller negativt utan slutsatser om vad tidigare motstridiga resultat egentligen beror på. LÄS MER

  7. 5. Analysing the effects of 24/7 Carbon-free Energy procurement strategies on the electricity system : Case Study of commercial and industrial sector in the Netherlands

    Master-uppsats, KTH/Skolan för industriell teknik och management (ITM)

    Författare :NINA JABŁOŃSKA; [2023]
    Nyckelord :24 7 Carbon-free Energy; carbon accounting; corporate electricity procurement; Energy Attribute Certificates; hourly matching; the Netherlands.; 24 7 kolfri energi; koldioxidredovisning; företagens elupphandling; energiattributcertifikat; timmatchning; Nederländerna.;

    Sammanfattning : Considering the growing importance of the electricity sector in the worldwide decarbonisation efforts, as well as large volumes of energy consumed by the commercial and industrial (C&I) sector, corporate power procurement is found to be a significant contributor to building a net zero economy. Within this topic, hourly matching of carbon-free electricity supply with demand, or 24/7 Carbon-free Energy (24/7 CFE), is identified as a next-generation power procurement framework, with growing interest from a wide range of stakeholders in the energy sector and benefits backed by robust research evidence. LÄS MER