Sustainability Accounting and Reporting A CSRD Perspective

Aggestam Pontoppidan, Caroline
Heftet / 2025 / Engelsk

Produktdetaljer

ISBN
9781473795839
Publisert
2025-04-30
Utgiver
Vendor
Cengage Learning EMEA
Vekt
294 gr
Aldersnivå
U, 05
Språk
Product language
Engelsk
Format
Product format
Heftet
Antall sider
200

Forfatter
Aggestam Pontoppidan, Caroline

Biografisk notat

Caroline Aggestam Pontoppidan is Associate Professor of Accounting at Copenhagen Business School and teaches courses on Perspectives on Governing Sustainable Development and Environmental Social and Governance (ESG): data, accounting and reporting. Having earned her PhD in accounting from CBS in 2005, Caroline has carried out research in the areas of public sector accounting, accounting education, and the last decade sustainability accounting and reporting. Theoretically her research interests include the institutional interplay and the governance of global sustainability reporting practices.

Sustainability Accounting and Reporting A CSRD Perspective

Aggestam Pontoppidan, Caroline
Heftet / 2025 / Engelsk
Aggestam Pontoppidan, Caroline
Heftet / 2025 / Engelsk
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Sustainability Accounting and Reporting: A CSRD Perspective explains sustainability within accounting and finance. In an accessible, student-friendly manner, the author outlines international reporting standards, their application and the challenges for professionals in this sector. The text takes an applied approach with many real-world examples, exercises, case studies and discussion points that students need to consider in their careers. For lecturers, online resources including lecture PowerPoint slides and Instructor’s Manual are available with this textbook.
Les mer
1. Introduction 2. Research perspectives on sustainability reporting 3. A global overview of emerging requirements for sustainability reporting 4. Cross cutting standards for sustainability reporting and the value chain 5. General requirements for sustainability reporting and the concept of materiality 6. Environmental reporting Part I: Climate 7. Environmental reporting Part II: Pollution and water and marine resources 8. Environmental reporting Part III: Biodiversity and circular economy 9. Social reporting Part I: Own workforce and workers in the value chain 10. Social reporting Part II: Affected communities and consumers and end-users 11. Governance reporting 12. The financial sector and sustainability reporting 13. Assurance and audit of sustainability reporting 14. Data solutions for sustainability reporting 15. Sustainability reporting in the public sector 16. Educating the future accountant: The role of sustainability reporting
Les mer

Relaterte produkter

Sustainability Accounting and Reporting: A CSRD Perspective explains sustainability within accounting and finance. In an accessible, student-friendly manner, the author outlines international reporting standards, their application and the challenges for professionals in this sector. The text takes an applied approach with many real-world examples, exercises, case studies and discussion points that students need to consider in their careers. For lecturers, online resources including lecture PowerPoint slides and Instructor’s Manual are available with this textbook.
Les mer
1. Introduction 2. Research perspectives on sustainability reporting 3. A global overview of emerging requirements for sustainability reporting 4. Cross cutting standards for sustainability reporting and the value chain 5. General requirements for sustainability reporting and the concept of materiality 6. Environmental reporting Part I: Climate 7. Environmental reporting Part II: Pollution and water and marine resources 8. Environmental reporting Part III: Biodiversity and circular economy 9. Social reporting Part I: Own workforce and workers in the value chain 10. Social reporting Part II: Affected communities and consumers and end-users 11. Governance reporting 12. The financial sector and sustainability reporting 13. Assurance and audit of sustainability reporting 14. Data solutions for sustainability reporting 15. Sustainability reporting in the public sector 16. Educating the future accountant: The role of sustainability reporting
Les mer

Produktdetaljer

ISBN
9781473795839
Publisert
2025-04-30
Utgiver
Vendor
Cengage Learning EMEA
Vekt
294 gr
Aldersnivå
U, 05
Språk
Product language
Engelsk
Format
Product format
Heftet
Antall sider
200

Forfatter
Aggestam Pontoppidan, Caroline

Biografisk notat

Caroline Aggestam Pontoppidan is Associate Professor of Accounting at Copenhagen Business School and teaches courses on Perspectives on Governing Sustainable Development and Environmental Social and Governance (ESG): data, accounting and reporting. Having earned her PhD in accounting from CBS in 2005, Caroline has carried out research in the areas of public sector accounting, accounting education, and the last decade sustainability accounting and reporting. Theoretically her research interests include the institutional interplay and the governance of global sustainability reporting practices.

Relaterte produkter