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Integrating Carbon and Financial Reporting : Accurately Assessing the Financial Implications of Greenhouse Gas Emissions in the European Oil and Gas Industry

Pinus, Valeria (2023) Integrating Carbon and Financial Reporting : Accurately Assessing the Financial Implications of Greenhouse Gas Emissions in the European Oil and Gas Industry.

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Abstract:This master thesis investigates the integration of financial and carbon reporting in the EU oil and gas industry. The objective is to explore suitable approaches to carbon and integrated reporting, develop and evaluate a reference architecture and example report, and provide recommendations for improved integrated reporting practices. The research adopts a research methodology based on the DSRM of Peffers et al. Various reporting standards and guidelines are examined, recommending the incorporation of all three scopes of GHG emissions and the use of the GHG Protocol combined with relevant topics from the GRI guidelines. Integration methods using the XBRL standard are explored, but challenges such as taxonomy development, staff training, and stakeholder communication need to be addressed. A comprehensive reference architecture is established using ArchiMate and TOGAF frameworks, and an example XBRL report integrating financial and carbon reporting is presented based on Shell's data. The usability and value of the reference architecture and example report are assessed, and recommendations are provided for enhancing reporting practices. The study acknowledges limitations and identifies future research opportunities. The research contributes to theory and practice by analyzing standards, developing and evaluating a reference architecture and example report, and providing practical recommendations for integrated reporting.
Item Type:Essay (Master)
Clients:
Shell, the Hague, Netherlands
Faculty:EEMCS: Electrical Engineering, Mathematics and Computer Science
Programme:Business Information Technology MSc (60025)
Link to this item:https://purl.utwente.nl/essays/95681
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