Mia Kaspersen

Mia Kaspersen serves as an Associate Professor in the Department of Accounting at Copenhagen Business School (CBS). She is based in room SOL/D4.09 and can be reached at mk.acc@cbs.dk or +4538152341. Dr. Kaspersen teaches Financial Accounting courses for the following BSc programs: Business Administration and Psychology, Business Administration and Philosophy, Business Administration and Law, Business Administration and European Business, Business Administration and Math, and Business Administration and Project Management.

She earned her PhD in Accounting from Copenhagen Business School in 2013. Her doctoral dissertation was titled 'The Construction of Social and Environmental Reporting'.

Dr. Kaspersen's primary research centers on non-financial disclosures, with a focus on the systems, processes, and structures that enable sustainability and CSR reporting. Her work examines how companies prepare non-financial data for external reporting, stakeholder engagement practices, and the role of boundary setting in defining what is reported. She has a particular interest in greenhouse gas emissions reporting, including Scope 3 emissions throughout the value chain.

Her recent publications explore stakeholder engagement and materiality assessments in sustainability reporting (2023) and systems for greenhouse gas emissions reporting in the value chain (2022). Earlier work (2016) investigated changing social and environmental reporting systems. These studies collectively advance understanding of non-financial reporting frameworks and their integration into corporate strategy and decision-making.

Dr. Kaspersen supervises master's theses in non-financial accounting, with a focus on CSR and sustainability topics.