Global ETD Search
Search theses and dissertations gathered from participating repositories worldwide. Every result links back to the library that holds it. No account is needed.
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Showing 1 to 8 of 8 for “"sustainability accounting"”.
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Digital Technology, Sustainability Accounting, and Reshaping the Investment Landscape in the Context of COVID-19 Era
Esta tesis doctoral analiza cómo la contabilidad de sostenibilidad (SA), las tecnologías FinTech, el análisis de macrodatos (BDA) y las redes sociales online (OSM) están remodelando el panorama de inversión global en la era posterior al COVID-19. En un contexto donde los riesgos climáticos y las …
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A salient stakeholder-driven model for integration of sustainability education into the accounting curriculum in Jordan
… in Jordan towards the importance of integrating sustainability education into the accounting curriculum. Employing salient stakeholder theory as a lens the thesis seeks to explore the possible integration of sustainability education into the Jordanian tertiary accounting curriculum. This study …
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Beyond transparency : collective engagement in sustainable design
For a timely answer to the question of sustainability, or how to provide for future generations, there needs to be shared accounting of our social and physical resources. Supply chain transparency makes it possible to map resource flows and ensure dependable production while avoiding social and …
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SOCIALLY RESPONSIBLE INVESTING AND FIRM PERFORMANCE: REVISITING THE EFFECT OF MATERIAL SUSTAINABILITY
… of past and future research in this area. The Sustainability Accounting Standards Board (SASB) introduced industry-based disclosure for material sustainability issues in each sector. Using the 2014 and the 2018 SASB guidelines, I constructed a data set by mapping sustainability items classified …
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Examining the institutional work of sustainability reporting managers and sustainability assurance providers: An institutional work perspective
Sustainability reporting and sustainability assurance are new accounting technologies which have been introduced to assist organisations in transitioning to a sustainable growth model. The overarching research objective guiding this study is to understand how sustainability reporting managers …
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Impact measurement in social enterprises: rationales & current practices in an Australian context
… reflective of how organisational actors interpret sustainability, which in turn shape the organisation. The broad aim of this thesis is to explore the challenges of impact measurement as situated within hybrid organisations, such as social enterprises (SE), experiencing tensions of having multiple …
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Corporate Social Responsibility Reporting: Towards a framework for Pakistan
Corporations disseminate Corporate Social Responsibility Reporting (CSRR) to discharge accountability and transparency to their stakeholders and achieve corporate legitimacy in society. Originating from the developed countries, CSRR practices have been mainly dominated by the ideas and practices …
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Accounting, accountability and governance in upstream petroleum contracts: the case of local content sustainability in the Nigerian oil and gas sector.
Local Content is an oil sector governance and sustainability policy that aims at check-mating the dominance of the foreign oil companies in host countries, and encouraging the participation of the local oil firms in the petroleum value-chain. It is a burgeoning concept applied in the upstream …