Sökning: "Materiality construction"

Visar resultat 1 - 5 av 37 uppsatser innehållade orden Materiality construction.

  1. 1. Influential Factors and Key Actors Shaping Sustainability Assurance Opinions: A Case Study of a Big-4 Firm

    C-uppsats, Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

    Författare :John Gerendas; Axel Tottie-Håkansson; [2024]
    Nyckelord :Sustainability assurance; CSRD; Comfort; Task-oriented language; Materiality construction;

    Sammanfattning : The rise in sustainability reporting has increased the demand for sustainability assurance, especially in the light of new legislation, requiring more companies to undergo third-party assurance. This thesis provides insights into the practical work of a sustainability assuror in the sustainability assurance process and how sustainability assurance opinions are formed as well as how materiality is constructed. LÄS MER

  3. 2. Analysing the development of materiality disclosures in sustainability reporting within the Swedish construction sector during the last decade

    Master-uppsats, Göteborgs universitet/Graduate School

    Författare :Nalika Sandamali; Sawani Pavithrani; [2023-07-03]
    Nyckelord :Sustainability Reporting; Global Reporting Initiatives; Materiality; Materiality Assessment; Institutional Theory;

    Sammanfattning : This study examines the disclosure of materiality assessments in sustainability reports of prominent Swedish construction firms, aiming to explore the extent to which companies adhered to GRI guidelines and whether there were any discernible shifts in disclosure practices from 2012 to 2021. We have used content analysis to gather data and analyse it through scoring. LÄS MER

  4. 3. Hävning av entreprenader - Särskilt om värdering av utförd del

    Uppsats för yrkesexamina på avancerad nivå, Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakulteten

    Författare :Sara Franson; [2023]
    Nyckelord :förmögenhetsrätt; avtalsrätt; entreprenadrätt; AB 04; hävning; Law and Political Science;

    Sammanfattning : Termination is explained in various ways and the meaning of the concept of termination is not entirely clear. Termination of a contract can have far-reaching consequences for the parties, and this is particularly true in the case of construction contracts. LÄS MER

  5. 4. Prisjustering i entreprenad : En analys av 6:3 AB 04 och ABT 06 och indexering med en nordisk komparativ utblick

    Uppsats för yrkesexamina på avancerad nivå, Stockholms universitet/Juridiska institutionen

    Författare :Malin Atran; [2023]
    Nyckelord :Entreprenadrätt; prisjustering; kostnadsändring; force majeure; 6:3 AB 04; 6:3 ABT 06; komparation; indexering; Entreprenadindex; KPI;

    Sammanfattning : The construction industry has faced major challenges in recent years. A number of different circumstances have had a great impact on the global economy, one of the largest being Russia’s military invasion of Ukraine, but also the Covid-19 pandemic, the impending energy crisis and the increasing inflation. LÄS MER

  7. 5. Latest developments in sustainability reporting: How the TCFD framework shapes the understanding of climate risks

    Master-uppsats, Lunds universitet/Institutionen för tjänstevetenskap

    Författare :Andreea Neagu; [2022]
    Nyckelord :sustainability reporting; TCFD framework; relational theory of risk; risk communication; environmental risk communication; finance; transition finance; climate-related physical risks; transition risks; strategy; aviation industry.; Social Sciences;

    Sammanfattning : This thesis explores how the latest trends in sustainability reporting are shaping the understanding of climate-related risks. Having the Task Force on Climate-Related Financial Disclosures (TCFD) framework as a proxy, this thesis focuses on the double materiality perspective, namely on how new disclosures are related not only to organizational efforts in lowering emissions, but on disclosures based on a climate-scenario analysis wherein companies are stressing the impacts of climate-related risks on their infrastructure and operations in the same time. LÄS MER