Review of global state of sustainability accounting practices
Marguba Isokulova
Review of global state of sustainability accounting practices.
Rel. Elisa Ughetto. Politecnico di Torino, Corso di laurea magistrale in Ingegneria Gestionale (Engineering And Management), 2024
|
Preview |
PDF (Tesi_di_laurea)
- Tesi
Licenza: Creative Commons Attribution Non-commercial No Derivatives. Download (3MB) | Preview |
Abstract
Review of global state of sustainability accounting practices This thesis examines the current global landscape of sustainability accounting practices, exploring the adoption of various frameworks and standards across regions and industries. With increasing regulatory pressure and growing stakeholder demand for transparency, sustainability accounting has become a crucial part of corporate reporting. The research identifies the most commonly used frameworks, including the Global Reporting Initiative (GRI), Sustainability Accounting Standards Board (SASB), and Task Force on Climate-related Financial Disclosures (TCFD), and investigates regional variations in their adoption. Data reveals that the Asia-Pacific region leads in sustainability reporting, with 89% of companies adopting sustainability practices, followed by Europe (82%), the Americas (74%), and the Middle East & Africa (56%).
The study also addresses the key challenges companies face in integrating sustainability accounting into existing reporting systems, such as data complexity, lack of standardization, and evolving regulatory requirements
Tipo di pubblicazione
URI
![]() |
Modifica (riservato agli operatori) |
