Navigating The Global Landscape Of Climate-Related Accounting Standards: A Look At The Three Current Proposals

Climate-related accounting manages financial risks from climate change in business strategy. The SEC (United States), ESRS (European Union) and IFRS (International) have proposed global standards on how to measure and report these risks. Challenges include disclosing scope 3 emissions, with ongoing revisions reflecting feedback from companies and investors. by Yara van Ingen What is climate-related...

The Power of Participative Preparation – Investigating the Effect on International Organizations’ Policy Ambition and Comprehensiveness in Biodiversity Governance

by Lara Breitmoser Provenance of the research: 1. Abstract/Summary: The international community has so far failed to halt the loss of biodiversity including falling short of all Aichi targets the UN had set for 2020. Drawing the lessons from the previous defeat, the parties to the Convention on Biological Diversity decided to change to a...

Heterogeneity and Interpretability of the Global Hotel Industry’s ESG Ratings by Private ESG Data Providers

by Seochan Jeon Provenance of the research: 1. Abstract/Summary: This dissertation scrutinises the escalating global climate risks and their repercussions for businesses, emphasising the instrumental role of the Environmental, Social, and Governance (ESG) framework in fostering responsible investment (RI). The observed surge in ESG rating metrics introduces discrepancies attributable to divergences in scopes, measurement methodologies,...

Transforming Mobility as a Provisioning System: Transformative Climate Actions in the Case of Road Space Reallocation in Austin, Texas

by Kamrie Holms Provenance of the research: 1. Abstract/Summary: The Foundational Economy Collective advocates for a social-ecological transformation that encompasses the reconfiguration of provisioning systems, including the realm of mobility. To accomplish a transformative change in a provisioning system such as mobility, it necessitates the adoption of transformative climate actions (TCAs) (Bentham et al., 2013;...