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Visar resultat 1 - 5 av 274 uppsatser som matchar ovanstående sökkriterier.

  1. 1. Ready or not? : Analysis of the Swedish Energy Sector's Knowledge and View on CSRD

    Master-uppsats, KTH/Hållbar utveckling, miljövetenskap och teknik

    Författare :Ellen Kornfeld; [2024]
    Nyckelord :CSRD; CSR; NFRD; ESG; SME Energy Sector; SWOT-Analysis; Knowledge-base Analysis; CSRD; CSR; NFRD; ESG; SMF Energisektorn; SWOT-Analys; Kunskapsanalys;

    Sammanfattning : The thesis investigates the view and knowledge among large versus small and medium sized enterprises (SME) regarding the implementation of the Corporate Sustainability Reporting Directive (CSRD). To enable a broad collection of data the study carries out semi-structured interviews and surveys on companies and stakeholders within the Swedish energy sector, as well as a literature review. LÄS MER

  3. 2. Does CSR Performance Impact a Firms' Engagement in Earnings Management?

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

    Författare :Tashfia Khan Latif; Maria Makhoul; [2024]
    Nyckelord :corporate social responsibility; earnings management; discretionary accruals; opportunistic perspective; integrative theory;

    Sammanfattning : This study examines the relationship between corporate social responsibility (CSR) and earnings management (EM). Specifically, we question whether firms investing in CSR also behave in an ethical manner to constrain EM, or if they engage in CSR as a way to hide corporate misconduct. LÄS MER

  4. 3. Dubbel väsentlighetsanalys i praktiken : En kvalitativ studie om kritiska steg i analysprocessen

    Master-uppsats, KTH/Hållbar utveckling, miljövetenskap och teknik

    Författare :Sigrid Hjelm Redin; [2024]
    Nyckelord :Sustainability Reporting; Materiality Assessment; Double Materiality; Stakeholder Engagement; CSRD; NFRD; Hållbarhetsrapportering; Väsentlighetsanalys; Dubbel Väsentlighetsanalys; Intressentengagemang; CSRD; NFRD;

    Sammanfattning : Ekonomisk tillväxt kan ge upphov till bland annat klimatförändringar och sociala ojämlikheter, och innebär ett hot mot EU:s och världens fortsatta överlevnad. EU har därav framfört en tydlig strategi för hållbar utveckling i sin så kallade gröna giv, som syftar till att bana väg för en grön omställning i EU och vars slutmål är klimatneutralitet senast år 2050. LÄS MER

  5. 4. ENVIRONMENTAL RESPONSIBILITY AND THE AUTOMOTIVE SECTOR A Critical Discourse Analysis of the Sustainability Reports of Volvo Cars

    Master-uppsats, Institutionen för tillämpad informationsteknologi

    Författare :Sara Battistella; [2023-02-01]
    Nyckelord :automotive; critical discourse analysis; environment; organisational communication; sustainability; sustainability reporting; swedishness; Volvo Cars;

    Sammanfattning : Companies communicate the impact of their corporate activities through sustainability reports, disclosing their environmental engagement. Critical studies on sustainability reporting have highlighted that environmental reporting practices participate in the construction of the definition of environmental responsibility. LÄS MER

  7. 5. Thinking Outside of the Organisational Box; How Private Firms Can Invest in Nature-based Solutions at the Watershed-level to Manage Agricultural Water Risks in California’s San Joaquin Valley

    Master-uppsats, Lunds universitet/Internationella miljöinstitutet

    Författare :Ethan Dunnenberger; [2023]
    Nyckelord :water scarcity; agriculture; private sector; risk management; nature-based solutions; watershed restoration; San Joaquin Valley; water security; value; Earth and Environmental Sciences;

    Sammanfattning : Nature-based solutions (NBS) can provide a range of benefits to tackle acute sustainability challenges in an enduring and cost-effective manner. Increasing recognition of the value of these solutions has led to their adoption across the globe. LÄS MER