Institut for Regnskab

Caroline Aggestam

Kontor: 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.

Primære forskningsområder
  • 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

Link til denne hjemmeside
  • Perspectives on Governing Sustainable Development (PPHDU1133U.LA_E22)/Ph.D. Course
  • HD-suppleringsfag (KAN-CCMAO1086U)/Graduate
  • Environmental Social and Governance (ESG): data, accounting and reporting (KAN-CCBLV1032U) / Graduate
  • Critical Cases in Environmental Social and Governance (ESG) and Sustainable Investment (KAN-CCBLV1031U) / Graduate


  • Accounting, financial reporting, integrated reporting and SDGs in developing economies

  • 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

Udvalgte publikationer
  • Sotirios Karatzimas; Jens Heiling; Caroline Aggestam Pontoppidan / Public Sector Accounting Education : A Structured Literature Review. I: Public Money and Management, 27.4.2022
  • Amanda Sonnerfeldt; Caroline Aggestam Pontoppidan / The Continuous Translation of the Idea of Integrated Reporting (IR) : The Travel of IR to a Public Sector Entity. I: Accounting Forum, 5.2.2022
  • Anne-Karen Hüske; Caroline Aggestam Pontoppidan / GEROCO : A Model for Integrating Sustainability in Management Education at HEIs. I: Leadership Strategies for Promoting Social Responsibility in Higher Education . red. /Enakshi Sengupta; Patrick Blessinger; Craig Mahoney. Bingley : Emerald Group Publishing 2020, s. 93-109 (Innovation in Higher Education Teaching and Learning, Vol. 24)
  • Amanda Sonnerfeldt; Caroline Aggestam Pontoppidan / The Challenges of Assurance on Non-financial Reporting. I: Accounting, Economics, and Law: A Convivium, Vol. 10, Nr. 2, 7.2020
  • Caroline Aggestam Pontoppidan; Amanda Sonnerfeldt / The Rise of Integrated Reporting in the Public Sector : An Analysis of Transnational Governance Interactions. I: New Trends in Public Sector Reporting: Integrated Reporting and Beyond. . red. /Francesca Manes-Rossi; Rebecca Levy Orelli. Cham : Springer 2020, s. 15-34 (Public Sector Financial Management
Publikationer sorteret efter:
Caroline Aggestam Pontoppidan; Marco Bisogno; Josette Caruana; Giovanna Dabbicco / Safeguarding Our Roots : Natural Resources Accounting and Reporting.
Paper presented at EGPA PSG XII Public Sector Financial Management, 2023
Paper > peer review
Giovanna Dabbicco; Caroline Aggestam Pontoppidan; Marco Bisogno; Josette Caruana / Safeguarding our Roots : Natural Resources Accounting and Reporting.
Paper presented at Eleventh IAERE Annual Conference, 2023
Paper > peer review
David Schröder; Caroline Aggestam Pontoppidan / The Future of Accounting Education at Higher Education Institutions : Embedding Education on ESG Accounting and Disclosures.
Paper presented at American Accounting Association (AAA) Conference on Sustainability, ESG, and Accounting, 2023
Paper > peer review
Caroline Aggestam Pontoppidan; Annika Stenström / Corporate Sustainability Reporting Directive (CSRD) : Nye kompetencekrav for revisor.
I: Revision & Regnskabsvæsen, Vol. 91, Nr. 7, 2022, s. 56-65
Tidsskriftartikel > peer review
Jens Heiling; Susana Jorge; Sotirios Karatzimas; Caroline Aggestam Pontoppidan / Editorial
I: Public Money and Management, Vol. 42, Nr. 7, 2022, 3 s., s. 538-540
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 s. (InFocus Report Series, Nr. 6)
Jens Kjær Riemer; Caroline Aggestam Pontoppidan; Lavinia-Cristina Iosif-Lazar / Green Themes in Higher Education : The EU, Denmark and CBS.
Paper presented at 9th Responsible Management Education Research Conference, 2022
Paper > peer review
Remmer Sassen; Anne-Karen Hueske; Caroline Aggestam Pontoppidan / Guest Editorial
I: International Journal of Sustainability in Higher Education, Vol. 23, Nr. 2, 2022, 5 s., s. 213-217
Susana Jorge; Giovanna Dabbicco; Caroline Aggestam Pontoppidan; Diana Vaz de Lima / New Development : The Development of Standardized Charts of Accounts in Public Sector Accounting.
I: Public Money and Management, Vol. 42, Nr. 7, 10.2022, s. 530-533
Tidsskriftartikel > peer review
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
I: Responsible Management Education: The PRME Global Movement. . red. /Mette Morsing. Abingdon : Routledge 2022, s. 182-197 (The Principles for Responsible Management Education Collection)
Bidrag til bog/antologi > peer review
Flere resultater ...(i alt 77 )

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