Sökning: "mandatory non-financial information reporting"
Visar resultat 1 - 5 av 19 uppsatser innehållade orden mandatory non-financial information reporting.
1. Textual Attributes of Integrated Reports and Economic Benefits: Evidence from a voluntary setting
D-uppsats, Handelshögskolan i Stockholm/Institutionen för redovisning och finansieringSammanfattning : This paper examines the economic benefits associated with textual attributes of Integrated Reports. Integrated Reporting is a corporate disclosure combining financial and non-financial information, and has since 2010 been mandatory for firms listed on the Johannesburg Stock Exchange. LÄS MER
2. The Impact Of Mandatory Non-Financial Disclosure On The Profitability of Listed Financial Institutions.
Magister-uppsats, Högskolan i Gävle/Avdelningen för ekonomiSammanfattning : Title: The impact of Mandatory Non-financial Disclosure on the profitability of listed financial institutions. A quantitative study on Financial Institutions in the European Union. Level: Master’s program in Business Administration, Accounting. Authors: M. LÄS MER
3. Setting the scene: from voluntary to mandatory sustainability reporting in Korea
Master-uppsats, Lunds universitet/Internationella miljöinstitutetSammanfattning : Sustainability Reporting (SR) has hitherto been discretionary in most Asian countries; however, a new paradigm – mandatory SR – is emerging in South Korea, provoked by the EU’s SR regulation, Non-Financial Reporting Directive (NFRD) and Corporate Sustainability Reporting Directive (CSRD). The Korean government plans to enforce SR legislation in 2025, targeting large firms. LÄS MER
4. Does Directive (EU) 2022/2426 foster sustainability reporting quality? : A quantitative study on the compliance with, and quality of, the cross-cutting and topical standards derived from Directive (EU) 2022/2464
Kandidat-uppsats, Linköpings universitet/FöretagsekonomiSammanfattning : Background: On the 21st of April 2021, the EU Commission declared the adoption of Directive (EU) 2022/2464. This directive will significantly increase reporting requirements for companies within its scope. To this date, these sustainability standards are the most comprehensive yet and they aim to foster sustainability reporting quality. LÄS MER
5. 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