Sökning: "sustainability accounting"

Visar resultat 11 - 15 av 22 avhandlingar innehållade orden sustainability accounting.

1. 11. The ins and outs of ESG: a study on the spatialities of accounting change

   Författare :Emilia Cederberg; Handelshögskolan i Stockholm; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES;

   Sammanfattning : What to change, and how to do it, belong to the eternal concerns of life in organizations. Reflecting this, accounting research has a long history of interest in the role of calculations in change processes. “What counts” changes over time, inter-dependently with broader societal concerns such as sustainability. LÄS MER

3. 12. Financial performance measurement supporting the transition towards circular business models

   Författare :Amal Kanzari; Lars Witell; Henrik Nehler; Josefine Rasmussen; Emelie Havemo; Linköpings universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Financial performance measurement; Circular business models; Management accounting practices; Circular strategy; Result-oriented business models; Sufficiency solutions; Finansiell prestationsmätning; Cirkulära affärsmodeller; Styrningspraktiker; Cirkulära strategier; Resultatdrivna affärsmodeller;

   Sammanfattning : Financial performance measurement plays an important role in leading decision-makers through strategic innovation, such as business model innovation. To convey relevant information, it is important that the practices used to measure financial performance are appropriate to what is being measured. LÄS MER

4. 13. Capturing Value from Green Offers – An Examination of Environmental Differentiation and Economic Performance

   Författare :Marcus Linder; Chalmers tekniska högskola; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; circular business model; business case for sustainability; business model; circular economy; environmental innovation.; Value appropriation; environmental strategy;

   Sammanfattning : This thesis examines how a number of Swedish firms try to create and appropriate economic value from offers that are differentiated by low environmental impact. It presents empirical, methodological and theoretical contributions to the environmental strategy literature, focusing on the appropriation of economic value by profit-seeking firms. LÄS MER

5. 14. Get it off the ground – Facilitating water-related environmental measures to support agricultural managers in business model innovation processes for sustainability

   Författare :Anna M. Hansson; Jeaneth Johansson; Eja Pedersen; Niklas Karlsson; Richard Fergusson; Högskolan i Halmstad; []
   Nyckelord :NATURVETENSKAP; NATURAL SCIENCES; Sustainable value creation; Business model innovation; Facilitation; Agriculture; Water management; Ecosystem services;

   Sammanfattning : Agricultural businesses, which currently maintain, manage, create, and capture economic value from natural resources on farmland, play an important role in creating sustainable economic, environmental, and social value through maintaining and utilising a variety of ecosystem services in addition to traditional food production. This thesis focuses on ecosystem services that derive from water-related environmental measures (WREMs). LÄS MER

7. 15. From consumption to sharing: Generating knowledge to support urban governance of the sharing economy

   Författare :Divia Jimenez Encarnacion; Chalmers tekniska högskola; []
   Nyckelord :TEKNIK OCH TEKNOLOGIER; ENGINEERING AND TECHNOLOGY; SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; urban governance; sharing economy; sustainable consumption; statistical analysis; survey methodology; qualitative analysis; household consumption;

   Sammanfattning : The increasing rates of household consumption and their environmental effects highlight the urgency of transitioning to more sustainable consumption patterns. The Sharing Economy (SE) has emerged as a potential pathway to sustainable consumption in cities, allowing households to access products without making private purchases. LÄS MER