Accounting for sustainability? Factors influencing corporate environmental reporting
No Thumbnail Available
Aalto login required (access for Aalto Staff only).
School of Business | Bachelor's thesis
Unless otherwise stated, all rights belong to the author. You may download, display and print this publication for Your own personal use. Commercial use is prohibited.
23 + 7
AbstractThis 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.
Thesis advisorPham, Ly
environmental disclosure, environmental sustainability, environmental accounting, environmental externalities, full cost accounting