TIME MIRROR: Accounting for the Green Transition
TIME MIRROR’s research objective is to change how Danish firms account for timeby empowering accounting agents to develop new green reporting standards andtechnologies that reflect the longer-term objective of carbon neutrality. Drawing onmixed methods (including social network analysis, sequence analysis, interviews,case studies and document analysis), TIME MIRROR responds to the researchquestion: what accounting agents and technologies are needed to encourageDanish firms to achieve carbon neutrality? TIME MIRROR will map expert pathwaysto understand processes of standard-setting and rule formation and identifystakeholders, so that we might identify agents supportive of new green accountingstandards. The project further aims to develop a new company accounting standard– Sustainable Cost Accounting (SCA) – and supportive technologies developed as amirror-image to current accounting practice and designed to bring the costs ofremoving carbon externalities into the present.
DFF/FSE/FP3 - Tematisk opslag