Accounting for sustainability? Factors influencing corporate environmental reporting

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School of Business | Bachelor's thesis
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Date

2023

Department

Laskentatoimen laitos

Major/Subject

Mcode

Degree programme

Laskentatoimi

Language

en

Pages

23 + 7

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Abstract

This thesis is a literature review that aims to shed light onto organizational factors influencing corporate environmental reporting. Relationships between an organization, its stakeholders and the environment are critically approached. Literature is reviewed to reveal unifying factors to different disclosure practices: strategic reasons as well as industry specifics and other corporate characteristics are examined. Additionally, the purpose of disclosing environmental accounting information is discussed taking into account the tools to produce environmental accounting information and the prevailing regulatory frameworks.

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Thesis advisor

Pham, Ly

Keywords

environmental disclosure, environmental sustainability, environmental accounting, environmental externalities, full cost accounting

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https://urn.fi/URN:NBN:fi:aalto-202401211603

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[kand] Kauppakorkeakoulu / BIZ