Sustainability Accounting and Reporting

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.

• 1. Introduction2. Research perspectives on sustainability reporting3. A global overview of emerging requirements for sustainability reporting4. Cross cutting standards for sustainability reporting and the value chain5. General requirements for sustainability reporting and the concept of materiality6. Environmental reporting Part I: Climate7. Environmental reporting Part II: Pollution and water and marine resources8. Environmental reporting Part III: Biodiversity and circular economy9. Social reporting Part I: Own workforce and workers in the value chain10. Social reporting Part II: Affected communities and consumers and end-users11. Governance reporting12. The financial sector and sustainability reporting13. Assurance and audit of sustainability reporting14. Data solutions for sustainability reporting15. Sustainability reporting in the public sector16. Educating the future accountant: The role of sustainability reporting