Ms. Caroline Aggestam Pontoppidan
Caroline Aggestam Pontoppidan, Ph.D., Associate Professor. Caroline was granted the degree of Ph.D. in Accounting and Auditing from the Copenhagen Business School (CBS) in 2005. She has worked with public sector accounting for more than 10 years. During the last eight years her research is focused on the regulation of ESG disclosures and the interplay between mandatory and voluntary disclosures both in the public and private sphere. ESG is often referred to as being in the domain of transnational regulation. The regulation of ESG disclosures is done through national (or regional, as in the EU) legislation in combination with private (often international) standards.