Sökning: "Conceptual Framework for Financial Reporting"
Visar resultat 1 - 5 av 14 uppsatser innehållade orden Conceptual Framework for Financial Reporting.
1. Corporate Sustainability Reporting Directive : An analysis on the pre-implementation phase of CSRD in relation to stakeholder engagement, institutional logic, and networks
Magister-uppsats, Malmö universitet/Institutionen för Urbana Studier (US)Sammanfattning : The European Union (EU) has proposed and adopted the Corporate Sustainability Reporting Directive (CSRD) to enhance businesses' sustainability performance across the EU. The study focuses on the pre-implementation phase of CSRD within an audit and consulting company and its perceived effects on organizational processes and structures. LÄS MER
2. The interpret transparency of sustainability reports
Master-uppsats, Umeå universitet/FöretagsekonomiSammanfattning : Sustainability reporting is something that has gained much ground lately, and there is no sign of it decreasing. The purpose of a sustainability report is to disclose the non-financial information between a company and its stakeholders. LÄS MER
3. Implementation of environmental strategies in companies’ management and control system : -a study of sustainability reporting in the forest-, paper-, mining- and steel industry in Sweden
Master-uppsats, SLU/Dept. of EconomicsSammanfattning : Sustainability reporting has grown in importance and transparency over the years. The reporting has in many countries gone from being voluntarily to become mandatory. This is the case within the EU, which adopted the non-financial reporting directive (2014/95/EU) in 2014. Sweden applied the directive in 2017 in the Annual Account Act. LÄS MER
4. Leasetagaren i två världar : En explorativ ex-post-studie om hur införandet av IFRS 16 har påverkat verksamheten för leasetagare inom den svenska detaljhandeln
Kandidat-uppsats, Stockholms universitet/Företagsekonomiska institutionenSammanfattning : Background and problem: On January 1st 2019 the new accounting standard IFRS 16 was implemented which requires lessees to capitalize operating leases, hence moving the lease information from the footnotes on to the balance sheet. When capitalizing operating leases in quantitative studies, researchers have been able to state that it also has an effect on the income statement as well as on financial indicators, and have based on this tried to predict what effect capitalization of operating leases would have on the lessee’s underlying business. LÄS MER
5. How will an integrated sustainability tool contribute to strategy making? : a multiple case study of the Integrated Profit and Loss assessment
Uppsats för yrkesexamina på avancerad nivå, SLU/Dept. of EconomicsSammanfattning : The demand on companies from various stakeholders, such as customers and suppliers, to report impacts and sustainability efforts creates a need for sustainability reports to integrate the financial, environmental and social perspectives of a company. International research has during recent years focused on developing sustainability tools for measuring economic, social and environmental dimensions. LÄS MER
