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Mia Kaspersen

PhD fellow , Cand.merc.aud.
Mia Kaspersen

Department of Accounting and Auditing

Solbjerg Plads 3, C4.09
2000 Frederiksberg
Tel.: +45 3815 2341
Fax:+45 3815 2321
E-mail: mk.acc@cbs.dk



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My PhD project: In social and environmental accounting as reflected in sustainability reports the space to operate within is quite different from financial reporting. Organizations experience far less restrictions on sustainability report content and preparation implying that they to a large extent are in a position to set the scenery to match their own agenda. It is often highlighted that external reporting on sustainability is associated with shortcomings and weaknesses.
The main problem is perhaps not the lack of adequate information itself but rather the fact that by replicating features of financial reporting in appearance, sustainability reporting achieves a “financial” status indicating that the reported information is just as reliable and correct as would be expected in financial reporting. If this was to be true then it should be possible to evaluate sustainability reporting against principles applied in financial reporting.
With a focus on if and how management systems underpin sustainability reports and sustainability claims this thesis examines the processing and use of sustainability data in organizations. Thus, internal contextual factors and their possible effect on data quality are emphasized.

Primary research areas

  • Social accounting
  • Accountability


Selected publications

Books:
Sustainability Reporting
Forlaget Thomsen 2007


Last updated by Pia Clasen 19/01/2011