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  1. 1. Impact of organisational characteristics on carbon accounting and reporting: A study of Swedish organisations’ scope 3 reporting

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

    Författare :Clara Myhrman; [2023]
    Nyckelord :Scope 3 reporting; carbon accounting; value chain emissions; organisational characteristics; Scope 3 rapportering; koldioxidredovisning; värdekedjans utsläpp; organisatoriska egenskaper;

    Sammanfattning : The practice of producing and publishing sustainability reports that include carbon accounting has become common for companies and organisations to communicate their sustainability performance. The GHG Protocol publishes the most widespread standards for carbon accounting following a methodology approach consisting of scope 1, 2, and 3 emissions where scope 3 emissions constitute the biggest share for most organisations. LÄS MER