Sökning: "social redovisning"

Visar resultat 1 - 5 av 265 uppsatser innehållade orden social redovisning.

1. 1. Green Numbers in Grey Areas: A study on what methods credit analysts use to integrate incomplete ESG data in the credit rating process

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

   Författare :Erik Voss-Schrader; Gustav Ryhre; [2024]
   Nyckelord :Credit; Debt; Rating; ESG; Epistemic;

   Sammanfattning : In response to the urgent need to address global warming, this study investigates the efforts of two credit rating agencies (CRAs), Aries and Orion, to integrate environmental, social, and governance (ESG) factors into their financial analyses amidst challenges posed by inconsistent and unstandardized data. Based on interviews with nine CRA representatives and Knorr Cetina's theory of epistemic cultures, the present study reveals the difficulties faced by the CRAs with directly linking ESG factors to credit ratings. 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. 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

5. 4. Internationella standarder samt ickefinansiella rapporter: Skillnader inom implementering mellan ramverk : En jämförelse mellan GRI och SASB:s ramverk i USA

   M1-uppsats, Högskolan i Gävle/Avdelningen för ekonomi; Högskolan i Gävle/Företagsekonomi

   Författare :Sofia Lundgren; Anna Wallberg; [2024]
   Nyckelord :Corporate social responsibility CSR ; ESG; SASB; Global reporting initiative GRI ; Sustainability reporting; CSR; ESG; SASB; GRI; hållbarhetsrapportering;

   Sammanfattning : Title: International standards in sustainability reports: The differences in applicationbetween the EU and the USA. Level: Bachelor Authors: Anna Wallberg & Sofia Lundgren Supervisor: Jan SvanbergDate: 2024 – January Background: Non-financial accounting and reporting is relevant in today's societybecause society has become more aware and involved in sustainability issues. LÄS MER

7. 5. Voices from Rwanda

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

   Författare :Daphne Lindberg Spångvall; [2024]
   Nyckelord :Developing countries; Institutional theory; Foreign Investment; CSR; Entrepreneurship;

   Sammanfattning : This thesis seeks to explore how the institutional environment in which an organization operates affects the work with Corporate Social Responsibility (CSR) in developing countries. The study has been conducted as a case study in Rwanda, collecting data using a qualitative study with in-depth interviews with three core groups: local entrepreneurs, foreign investors, and government organizations. LÄS MER