Impact accounting at Corticeira Amorim

: the example of CO2 emissions as a key environmental indicator

Abstract

The dissertation " Impact Accounting at Corticeira Amorim: the example of CO2 emissions as a key environmental indicator" by Jeremias de Biasi explores the incorporation of environmental indicators, specifically CO2 emissions, into Corticeira Amorim's operations. Also, the study focuses on CO2 measurement, transparent reporting, and the monetization of emissions for impact accounting. It highlights Corticeira Amorim's efforts in transparent sustainability reporting and its commitment to sustainable practices. Moreover, an overview of best practices from other industries was observed and considered for the comparison of the analysed company. The dissertation also discusses challenges in implementing impact accounting and suggests future directions. In order to establish a scientific foundation, the literature review primarily focuses on scholarly works and Harvard Business School articles, who are the frontrunners in the impact-weighted accounting field. The analysis includes five interviews with industry experts and employees of the observed company. Key findings reveal a trend of companies, especially startups and consultancies, providing services to measure and improve CO2-equivalent emissions. Although progress in impact accounting is evident, various challenges indicate it is still an emerging concept. The insights from this dissertation contribute to evolving impact accounting towards a more sustainable form of capitalism.

Date of Award	30 Jan 2024
Original language	English
Awarding Institution	Universidade Católica Portuguesa
Supervisor	Nuno Moreira da Cruz (Supervisor)