Accounting for sustainability? Factors influencing corporate environmental reporting
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School of Business |
Bachelor's thesis
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Author
Date
2023
Department
Major/Subject
Mcode
Degree programme
Laskentatoimi
Language
en
Pages
23 + 7
Series
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.Description
Thesis advisor
Pham, LyKeywords
environmental disclosure, environmental sustainability, environmental accounting, environmental externalities, full cost accounting
