Department of Accounting

Caroline Aggestam
Associate professor

Room: SOL/C4.21

Caroline Aggestam Pontoppidan has a PhD in accounting from CBS (2005) and before joining CBS she worked with UNICEF from 1997 and 2001. She is a certified (Prince2) project manager with over 8 years work experience with various bodies of the United Nations. She has worked on projects in numerous developing economies. Caroline Aggestam’s research interests mainly include the institutional interplay and the governance of global public sector accountancy practice. Her current work is focused on the interlinkages between SDGs and integrated reporting in the private and public sector.  She has established a project (PREMSED),
that is designed to connect selected SDGs and economic sustainability, through the establishment of a framework that ties together, the SDGs, indicators/measurements (input) and integrated reporting by enterprises (output) in, in particular developing economies.  She also works also extensively on studying the accounting practices of public sector institutions. A second research theme of Caroline if that of the global governance of professional accountants competence.

Primary research areas
  • Sustainable Development Goals (SDGs), the development of integrated reporting and thinking, establishing measurability
  • Global governance of public sector financial reporting; International Public Sector Accounting Standards (IPSAS) and European Public Sector Accounting Standards (EPSAS)
  • Financial accounting and governance in the United Nations, European Union and other international institutions
  • International institutional logics and public sector accounting financial accounting


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Course responsible for following Bachelor level courses:

Financial Accounting at the Bachelor in Service Management programme

Financial Accounting at the bachelor in international business programme

Financial Accounting at the bachelor of Communication programme

Course responsible for following master level courses:

HD-Suppleringsfag, Master of Auditing (CMA)

  • International Public sector accounting (Financial accounting and governance in the United Nations, European Union and other international institutions)
  • International institutional interplay and financial accounting
  • Global regulation of Audit and accounting education
  • Accounting, financial reporting, integrated reporting and SDGs in developing economies
Publications sorted by:
Caroline Aggestam Pontoppidan; Annika Stenström / Corporate Sustainability Reporting Directive (CSRD) : Nye kompetencekrav for revisor.
In: Revision & Regnskabsvæsen, Vol. 91, No. 7, 2022, p. 56-65
Journal article > peer review
Caroline Aggestam Pontoppidan; Jens Kjær Riemer; Lavinia-Cristina Iosif-Lazar / Green Themes in Higher Education : The EU, Denmark and CBS.
Frederiksberg : CBS PRME 2022, 18 p. (InFocus Report Series, No. 6)
Remmer Sassen; Anne-Karen Hueske; Caroline Aggestam Pontoppidan / Guest Editorial
In: International Journal of Sustainability in Higher Education, Vol. 23, No. 2, 2022, 5 p., p. 213-217
Guénola Abord-Hugon Nonet; Caroline Aggestam Pontoppidan; Caroline Dale Ditlev-Simonsen; Jan Hermes; Leena Lankoski; Sofia Lundberg; Sanchi Maheshwari; Maria Perrotta Berlin; Samuel Petros Sebhatu; Nikodemus Solitander; Mattias Sundemo / PRME Nordic Chapter
In: Responsible Management Education: The PRME Global Movement. . ed. /Mette Morsing. Abingdon : Routledge 2022, p. 182-197 (The Principles for Responsible Management Education Collection)
Book chapter > peer review
Sotirios Karatzimas; Jens Heiling; Caroline Aggestam Pontoppidan / Public Sector Accounting Education : A Structured Literature Review.
In: Public Money and Management, 27.4.2022
Review > peer review
Anne-Karen Hueske; Caroline Aggestam Pontoppidan; Lavinia-Cristina Iosif-Lazar / Sustainable Development in Higher Education in Nordic Countries : Exploring E-learning Mechanisms and SDG Coverage in MOOCs.
In: International Journal of Sustainability in Higher Education, Vol. 23, No. 1, 2022, p. 196-211
Journal article > peer review
Amanda Sonnerfeldt; Caroline Aggestam Pontoppidan / The Continuous Translation of the Idea of Integrated Reporting (IR) : The Travel of IR to a Public Sector Entity.
In: Accounting Forum, 5.2.2022
Journal article > peer review
Karin Alm; Maria Melén; Caroline Aggestam Pontoppidan / Advancing SDG Competencies in Higher Education : Exploring an Interdisciplinary Pedagogical Approach.
In: International Journal of Sustainability in Higher Education, Vol. 22, No. 6, 2021, p. 1450-1466
Journal article > peer review
Karin Alm; Caroline Aggestam Pontoppidan; Daniela Argento / Escaping the Dualism of Theory and Practice While Advancing Agenda 2030? The Design and eExecution of WIL
Paper presented at 2nd Annual Virtual Nordic Chapter PRME Symposium, 2021
Martiina Miira Matharu Srkoc; Caroline Aggestam Pontoppidan; Petra Molthan-Hill; Phil Korbel / Exploring Carbon Education for All : The Carbon Literacy Project.
In: Handbook of Climate Change Mitigation and Adaptation. ed. /Maximilian Lackner; Baharak Sajjadi; Wei-Yin Chen. New York : Springer 2021
Book chapter > peer review
More results... (total 71 results)
Research Projects
Outside activities

University of Kristianstad; Part-time teacher; 2019 – ongoing