Sökning: "Sovuthy Oum"

Hittade 1 uppsats innehållade orden Sovuthy Oum.

  1. 1. Early Experience of Mandatory Non-Financial Information Reporting in Sweden: A case study of how listed SMEs in the industrial sector have implemented the new law

    Master-uppsats, Göteborgs universitet/Graduate School

    Författare :Johan Nyström; Sovuthy Oum; [2018-07-02]
    Nyckelord :Sustainability reporting; mandatory non-financial information reporting; SMEs; implementation; stakeholder engagement; strategic legitimacy; institutional legitimacy and material legitimacy;

    Sammanfattning : Motivation/Purpose: Increasing societal pressure on companies for higher transparency and accountability has led to a significant growth in issuance of non-financial reporting. As a result, the Swedish parliament has decided to extend the EU directive on disclosure of non-financial information and diversity information to force more Swedish companies to produce a sustainability report. LÄS MER