By Stéphanie Rioux-Wunder
Studying complex information on greenhouse gases in companies, analyzing the calculation strategies developed and making a concrete contribution to environmental issues in society, these are some elements that summarize the master’s thesis written by Eliane Sheedy as part of her MSc in management accounting under the supervision of Samuel Sponem, associate professor and holder of the CPA International Research Chair in Management Control at HEC Montréal.
In the new context of mandatory carbon pricing in Canada, the management control specialist points out the importance of managing emissions, not only by environmental experts, but also by finance functions, accountants, engineers, etc. Thus, her master’s thesis submitted in 2018 entitled “Production, use and dissemination of information on greenhouse gas emissions: a study of the practices of Québec manufacturing companies(1)” raises a complex subject that has never been more topical. What processes are in place in companies? How is the information interpreted and disclosed? How is air pollution quantified and how do companies respond to environmental commitments?
At the end of her studies, she underlines, on the one hand, the challenges related to the search of a research field, because companies generally have a lot of work to do on this issue, and, on the other hand, how much she wants to push the subject further and answer more questions raised by her research.
Eliane Sheedy considers the MSc track at HEC Montréal as the most appreciated time throughout her education and is now pursuing a PhD in administration sciences – accounting at Laval University. And since accounting affects all areas, she is spoiled for choice as to the subject of her thesis. Clearly, work on greenhouse gases in business represents a fertile and important ground for the future of organizations in which she could specialize. Good luck Eliane!