Percorrer por autor "Ferreira, Nuno Miguel Rocha"
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- Implementing impact accounting : current practices and recommendations for adoptionPublication . Ferreira, Nuno Miguel Rocha; Azevedo, CarlosThis thesis explores the current practices, benefits, and challenges of implementing Impact Accounting within organizations. Impact Accounting refers to the practice of measuring, valuing, and reporting a company’s social and environmental impacts in monetary terms. Framed though the lens of the institutional theory, the study finds that Impact Accounting is still in an emergent phase but demonstrates strong potential to help companies gain a clearer, more integrated view of their sustainability performance. In the context of evolving ESG regulation and growing stakeholder expectations, the study draws on 6 semi-structured interviews with Impact Accounting practitioners and methodology developers. A qualitative analysis was conducted using Gioia’s Methodology. The findings confirm known perceived benefits of Impact Accounting, such as improved transparency, internal alignment, and support for strategic decision-making. However, challenges persist, including difficulties in sourcing reliable data and concerns around impact valuation methods. A key contribution of this study is the identification of Impact Accounting’s complementary with existing ESG reporting frameworks. Rather than competing with ESG reporting standards such as the ESRS, Impact Accounting can complement them, offering deeper insights for stakeholders. The study also underscores the importance of internal buy-in, strong data governance, and executive support as important factors for successful adoption of Impact Accounting. Overall, Impact Accounting emerges as a promising tool in the field of sustainability reporting.