Publicação
Towards a new economic paradigm: exploring the adoption of a globally applicable impact accounting framework
| datacite.subject.fos | Ciências Sociais::Economia e Gestão | pt_PT |
| dc.contributor.advisor | Martins, Miguel Alves | |
| dc.contributor.author | Jesse, Simon | |
| dc.date.accessioned | 2024-09-26T16:19:03Z | |
| dc.date.embargo | 2027-01-18 | |
| dc.date.issued | 2023-02-04 | |
| dc.date.submitted | 2023-01-18 | |
| dc.description.abstract | With increasing data availability, there has been significant progress in measuring social and environmental impacts. This paper evaluates the “Impact Weighted Accounts Framework” for the systematic measurement and monetization of impact and its further integration into an integrated income statement and balance sheet using a double-materiality approach. The framework is applied for the first time in its entirety and in the European sportswear industry. Additionally, all three impact dimensions, including product, environmental, and employment, are analyzed to answer the question of whether the framework can contribute to the reshaping of our existing economic system and its perception of value. | pt_PT |
| dc.identifier.tid | 203364155 | pt_PT |
| dc.identifier.uri | http://hdl.handle.net/10362/172450 | |
| dc.language.iso | eng | pt_PT |
| dc.relation | UID/ECO/00124/2013 | pt_PT |
| dc.subject | Impact measurement | pt_PT |
| dc.subject | Impact accounting | pt_PT |
| dc.subject | Financial statement analysis | pt_PT |
| dc.subject | Double materiality | pt_PT |
| dc.subject | Corporate valuation | pt_PT |
| dc.subject | Esg | pt_PT |
| dc.subject | Impact weighted accounts | pt_PT |
| dc.title | Towards a new economic paradigm: exploring the adoption of a globally applicable impact accounting framework | pt_PT |
| dc.type | master thesis | |
| dspace.entity.type | Publication | |
| rcaap.rights | embargoedAccess | pt_PT |
| rcaap.type | masterThesis | pt_PT |
| thesis.degree.name | A Work Project, presented as part of the requirements for the Award of a Master’s degree in Management / Impact Entrepreneurship & Innovation from the Nova School of Business and Economics | pt_PT |