Prof. Alexis Kunz, Prof. Thomas Pfeiffer, Prof. Stefan Reichelstein, Dr. Martin Klösch, Markus Eigruber, PhD and the participants of the XIX. Summer School on Accounting 2025

XIX. Summer School on Accounting 2025

Carbon Accounting for Rapid Decarbonization

Instructor

Stefan Reichelstein

Speicial Guest Speaker:

Maureen McNichols

(Stanford Graduate School of Business)

Vienna, October 23-25, 2025

Course Description

Companies all over the world increasingly invest in their own corporate carbon accounting systems. We argue that doing so is essential not only from a compliance perspective, but also in order to achieve added transparency and accountability as companies seek to achieve their decarbonization goals.

The primary objective of the course is to introduce graduate students and freshly minted post-doctoral fellows to current research related to carbon accounting and reporting, and to identify promising avenues for future research. The course readings feature both theoretical and empirical papers.

Guest Lecture by Maureen McNichols on Sustainability Reporting:

 Oct.23rd at 16:50 in HS 15, 2nd floor OMP

 Schedule
Thursday, October 23, all sessions take place in HS 15, 2nd floor
15:10-16:30: Session 1 - Climate Change and Carbon Emissions
16:30-16:50: Break
16:50-18:10: Session 2 - Sustainability Reporting: Regulatory Perspective (Lecture by M. McNichols) - Online
18:30: Dinner - Das Kolin (Kolingasse 5)
Friday, October 24, all sessions take place in HS 17, 2nd floor
10:30-11:50: Session 1 - Constructing Carbon Abatement Cost Curves
11:50-13:30: Break and Lunch - Pizzeria Riva (Türkenstraße 27)
13:30-14:50: Session 2 - Mandatory Carbon Reporting
14:50-15:20: Break
15:20-16:40: Session 3 - Integrated Corporate Carbon Reporting
18:30: Dinner - Café Stein (Währinger Strasse 6-8)
Saturday, October 25, all sessions take place in HS 17, 2nd floor
10:00-11:20: Session 1 - In Search of Carbon Accounting Standards
Brief history and organization

The Summer School on Accounting is designed for PhD students and young post-doctoral researchers in accounting who would like to extend and deepen their knowledge on current research issues in accounting. The summer school is held annually and is organized jointly by

  • Alexis H. Kunz (University of Bern)

  • Thomas Pfeiffer (University of Vienna)

  • Christian Hofmann (LMU Munich).

    The venue alternates between the three hosts. Internationally renowned researchers in accounting are invited as instructors. Previous summer courses were held by:

  • Qi Chen (Duke)

  • John Christensen (Southern Denmark)

  • Shana Clor-Proell (TCU)

  • Joel Demski (Florida)

  • Paul Fischer (Wharton)

  • Jonathan Glover (Columbia)

  • Steven Huddart (Penn State)

  • Raffi Indjejikian (Michigan)

  • Chris Ittner (Wharton)

  • Kristina Rennekamp (Cornell)

  • Anna Rohlfing (Frankfurt)

  • DJ Nanda (Miami)

  • Madhav Rajan (Chicago)

  • Phillip Stocken (Dartmouth).