Sra, Dr. Jaspreet
PhD, MSc Business Administration (UNBC); MCom (Punjabi University in Patiala, India); BEd (University of Jammu in Jammu, India); BCom (Guru Nanak Dev University in Amritsar, India)
Biography
Dr. Sra is a sustainability-focused academic with over a decade of teaching experience in accounting, finance, and sustainability. Her research focuses on the financial implications of carbon accounting, ESG disclosures, and sustainability reporting, resulting in publications in peer-reviewed journals and presentations at national and international conferences. Her interdisciplinary work examines the connections between disclosure quality, investor responses, and corporate environmental strategy. Dr. Sra incorporates real-world tools like En-ROADS, GRI Standards, and others into her courses to enhance critical thinking and applied decision-making skills. She is also actively engaged in curriculum development and sustainability initiatives within the School of Business. Additionally, she holds multiple certifications in climate literacy and sustainability education and contributes as a reviewer, session chair, and curriculum designer.
She is also a climate ambassador for Climate Interactive.
Research and Expertise
Dr. Sra’s research is rooted in understanding the market relevance of corporate sustainability efforts. Her PhD work investigated the impact of carbon emission disclosures on firm value, with a focus on Scope 3 emissions and disclosure quality. She is particularly interested in how voluntary and mandated sustainability disclosures influence investor behaviour and corporate accountability. Her current projects explore ESG materiality mapping, the adoption of GRI and ISSB standards, and the design of pedagogical tools that advance sustainability literacy among business students. She also bridges academic research with applied simulation tools such as En-ROADS to analyze climate policy outcomes.
- Accounting
- Finance
- Sustainability
- English
- Punjabi
- Hindi
Selected Publications
Sra, J., & Deo, B. (2024). GRI Standards for Environmental Sustainability – A Brief Review. Proceedings of IISE Annual Conference & Expo.
Sra, J., Booth, A., & Cox, R. (2022). Voluntary Carbon Information Disclosures, Corporate-Level Environmental Sustainability Efforts, and Market Value. Green Finance, 4(2), 179–206.
Sra, J. (2022). PhD Dissertation: Carbon Accounting – Disclosures of Carbon Emissions and Their Impact on a Firm’s Value. University of Northern British Columbia.
Sra, J. (2021). Do Voluntary Environmental-Related Disclosures Increase the Firm’s Value? Proceedings of ASAC – Accounting Division.
Sra, J., Dayanandan, A., & Kuntluru, S. (2020). Client Factors in Going Concern Audit Reports in India. Proceedings of ASAC – Accounting Division.
Dayanandan, A., & Sra, J. (2018). Accrual Management and Expected Stock Returns in India. Journal of Accounting in Emerging Economies, 8(4), 426–441.
Dayanandan, A., & Sra, J. (2016). Determinants of Earnings Management in India: 2002–2011. Journal of Accounting and Finance, 6(3), 235–253.
Sra, J. (2012). MSc Thesis: Business Cycles and Accounting Quality. University of Northern British Columbia.
Sra, J., & Deo, B. (2012). Developing a Process Costing Model – Using BPO and OBC Conceptual Framework. Proceedings of ASAC.