{"id":6558,"date":"2025-12-17T14:11:49","date_gmt":"2025-12-17T13:11:49","guid":{"rendered":"https:\/\/eaa-online.org\/arc\/events\/"},"modified":"2025-12-17T14:14:06","modified_gmt":"2025-12-17T13:14:06","slug":"accounting-for-sustainability-water-and-climate","status":"publish","type":"event","link":"https:\/\/eaa-online.org\/arc\/events\/accounting-for-sustainability-water-and-climate","title":{"rendered":"Accounting for sustainability: water and climate"},"content":{"rendered":"<p>This PhD-level course examines how organisations <strong>account for sustainability amid escalating water and climate challenges<\/strong>.<\/p>\n<p>This year\u2019s PhD course includes several interactive workshops that provide participants the opportunity to <strong>engage in discussions of research papers<\/strong> presented by experienced accounting scholars from Copenhagen Business School and Nanyang Technological University. In addition, dedicated sessions are designed to support participants in further developing their PhD research toward impactful publications.<\/p>\n<p>The escalating climate and water crises demand urgent and informed responses from organisations. This PhD-level course provides a comprehensive introduction to the <strong>theoretical foundations, regulatory frameworks, and practical approaches to accounting for sustainability<\/strong>, with a particular focus on water and climate-related challenges.<\/p>\n<p>Participants will explore how sustainability and Environmental, Social, and Governance (ESG) frameworks shape corporate accountability, and how organisations integrate water and climate considerations into their reporting.<\/p>\n<p>The course draws on current European regulatory developments, such as the <strong>Corporate Sustainability Reporting Directive<\/strong> (CSRD) and the <strong>European Sustainability Reporting Standards<\/strong> (ESRS), using climate change, water and marine resource disclosures as illustrative examples.<\/p>\n<p>Course leader:<\/p>\n<p><a href=\"https:\/\/www.hvl.no\/en\/employee\/?user=Cardamine.Carmen.Estrella.Olsen\">Carmen Olsen (external link)<\/a><br \/>\nAssociate professor<br \/>\nWestern Norway University of Applied Sciences<\/p>\n<p>Dr. Carmen Olsen\u2019s teaching and research span accounting, auditing, and sustainability. Before completing her Master\u2019s in Accounting and Auditing (MRR) and PhD in Auditing at the Norwegian School of Economics (NHH), she worked as an auditor and consultant.<\/p>\n<p>Olsen has published in journals such as the Journal of International Accounting Research and the Journal of Accounting Literature, and is the author of two books\u2014on accounting information systems and sustainability reporting, and on auditors\u2019 professional skepticism.<\/p>\n<p>She is also an editor of a forthcoming Routledge volume on artificial intelligence in sustainability accounting and assurance, and serves on the organising committee for the European Financial Management Association\u2019s (EFMA) 2026 Annual Meetings at the University of Agder, Kristiansand.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>This PhD-level course examines how organisations account for sustainability amid escalating water and climate challenges. This year\u2019s PhD course includes several interactive workshops that provide participants the opportunity to engage in discussions of research papers presented by experienced accounting scholars from Copenhagen Business School and Nanyang Technological University. In addition, dedicated sessions are designed to [&hellip;]<\/p>\n","protected":false},"author":570,"featured_media":0,"menu_order":0,"comment_status":"open","ping_status":"closed","template":"","meta":{"ngg_post_thumbnail":0},"event_category":[163,168],"event_tag":[],"event_target_group":[167,58,59,183,152],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v20.12 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Accounting for sustainability: water and climate - ARC<\/title>\n<meta name=\"robots\" content=\"noindex, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Accounting for sustainability: water and climate - ARC\" \/>\n<meta property=\"og:description\" content=\"This PhD-level course examines how organisations account for sustainability amid escalating water and climate challenges. This year\u2019s PhD course includes several interactive workshops that provide participants the opportunity to engage in discussions of research papers presented by experienced accounting scholars from Copenhagen Business School and Nanyang Technological University. 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