0000000000908937
AUTHOR
Karl Petter K. Ramton
GREEN ACCOUNTING IN NORWEGIAN CONSTRUCTION
This master’s thesis aims to explore the application of Environmental Management Accounting (EMA) in the Norwegian construction industry. EMA is an accounting method that assists companies in identifying, measuring, and managing their environmental impacts, costs, and benefits. With the introduction of the Corporate Sustainable Reporting Directive (CSRD) in the EU, more actors in the industry will be required to report in accordance with the European Sustainability Reporting Standards (ESRS), which include Environmental, Social & Governance (ESG) reporting requirements. To achieve the objectives of the thesis, a qualitative multi-case study has been conducted, involving five selected actors…
GREEN ACCOUNTING IN NORWEGIAN CONSTRUCTION
This master’s thesis aims to explore the application of Environmental Management Accounting (EMA) in the Norwegian construction industry. EMA is an accounting method that assists companies in identifying, measuring, and managing their environmental impacts, costs, and benefits. With the introduction of the Corporate Sustainable Reporting Directive (CSRD) in the EU, more actors in the industry will be required to report in accordance with the European Sustainability Reporting Standards (ESRS), which include Environmental, Social & Governance (ESG) reporting requirements. To achieve the objectives of the thesis, a qualitative multi-case study has been conducted, involving five selected actors…