I’m is a professor of accounting in the School of Business and Economics at Sonoma State University. I primarily teach financial accounting courses. My research interests include climate and political disclosures. Download my CV.
Interests
Climate Change Disclosures
Corporate Political Expenditures
R
Moodle
Education
PhD in Business Administration
University of Chicago
MBA
Haas School of Business, University of California, Berkeley
This exploratory study analyses voluntary disclosures of greenhouse gas (GHG) emissions to the Carbon Disclosure Project (CDP) by the largest emitters in the US utilities sector. We compare the amounts that firms voluntarily disclose to the CDP to mandatory amounts that should be less than them and find that the opposite is true for some firms. Examining the comparability of the CDP amounts, we find that firms calculate them using different reporting boundaries and accounting methodologies. We analyse how the choice of boundary affects emissions and find that it results in differences in emissions amounts. We also find that most firms do not have their reported amounts verified by third parties. Our analysis indicates that the amounts that some of the largest emitters disclose to the CDP are unreliable and incomparable. Our results suggest caution in relying on voluntary GHG emissions disclosures.
Elizabeth Stanny
Social and Environmental Accountability Journal,
2018
Financial Accounting Objective Financial statements Facebook Financial Accounting Objective Communicate information about financial condition and performance potential lenders can evaluate whether they should lend to a company potential investors can evaluate whether they should invest in a company Financial information includes financial about the reporting company’s Economic resources, claims against a company (Balance sheet) Effects of transactions and other events and conditions that change those resources and claims (Income, Comprehensive income, Stockholders’ equity and Cash flow Statements) Financial statements Balance sheet (Statement of financial condition) Picture of financial condition Assets (A) = Liabilities (L) + Equity (E) Assets resources that have probable future benefits Liabilities claims on resources Equity residual interest in the assets of an company after deducting liabilities
Contact information Prerequisites Course format Course materials Learning objectives Schedule Grading Quizzes 500 points Exams 500 points Policies Subject to revision Contact information Instructor: Elizabeth Stanny, PhD Email (best way to contact me): stanny@sonoma.edu Online office hours on Zoom: M-F beginning at 1 PM. I will stay on until all questions are answered. Other times available by appointment (to schedule, please email me). To attend office hours on Zoom click here.
Contact information Course format Course materials Learning objectives Schedule Grading Quizzes 550 points Exams 450 points Policies Subject to revision Contact information Instructor: Elizabeth Stanny, PhD Email (best way to contact me): stanny@sonoma.edu Online office hours on Zoom: M-F beginning at 2 PM. I will stay on until all questions are answered. Other times available by appointment (to schedule, please email me). To attend office hours on Zoom click here If joining with an app, the meeting room is 905-995-6787.
Contact information Prerequisites Course format Course materials Learning objectives Schedule Grading Quizzes 500 points Exams 500 points Policies Subject to revision Contact information Instructor: Elizabeth Stanny, PhD Email (best way to contact me): stanny@sonoma.edu Online office hours on Zoom: M-F beginning at 1 PM. I will stay on until all questions are answered. Other times available by appointment (to schedule, please email me). To attend office hours on Zoom click here If joining with an app, the meeting room is 904-996-6788.
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