Sökning: "”voluntary disclosure”"
Visar resultat 16 - 20 av 137 uppsatser innehållade orden ”voluntary disclosure”.
16. Sustainability Reporting of Small Companies: A Case of Sweden
Magister-uppsats, Högskolan i Gävle/FöretagsekonomiSammanfattning : As the environmental crises have increased around the world in the past decades, companies have become more aware of the importance of sustainability and social responsibility. While large companies are required by law to perform sustainability reports, small companies do so on a voluntary basis. LÄS MER
17. Is well done better than well said? : A quantitative study of the relationship between sustainability performance, sustainability reporting, and sustainability reputation
Magister-uppsats, Jönköping University/Internationella HandelshögskolanSammanfattning : Purpose The purpose of the thesis is to contribute toward establishing the relationship between the concepts of sustainability reporting, sustainability performance, and sustainability reputation.This will be done by investigating the causal relationships between these concepts and whether those relationships are negative or positive. LÄS MER
18. Hållbarhetsredovisning inom industribranschen : En komparativ kvantitativ studie av innehållet i hållbarhetsupplysning inom industribranschen mellan Sverige och USA
Kandidat-uppsats, Södertörns högskolaSammanfattning : Background: Disclosure of sustainability within companies is voluntary and previous research shows that there are differences in disclosure within CSR reports that can be affected by various factors. GRI is the most used framework in the preparation of CSR reports. LÄS MER
19. The impact of voluntary non-financial disclosure on profitability of listed companies
Magister-uppsats, Högskolan i Gävle/Avdelningen för ekonomiSammanfattning : Abstract Given the increasing concern for the global environmental issues and the related need for preservation of the ecosystem, voluntary non-financial disclosure has become more and more important to almost all economies today. However, empirical literature shows findings that are mixed, inconsistent and often contradictory; ranging from positive, to negative, to statistically insignificant relationships. LÄS MER
20. Sweden’s shift towards mandatory sustainability reporting : An investigation of non-financial disclosure by Swedish firms in light of the Directive 2014/95/EU
Magister-uppsats, Uppsala universitet/Företagsekonomiska institutionenSammanfattning : In 2014, the European Union enforced the new directive 2014/95/EU, shifting voluntary disclosure of non-financial information into mandatory. On December 31, 2016, the Swedish government implemented the directive into the Swedish Annual Account Act (ÅRL) with a more extensive regulation than stipulated by the EU's minimum requirements. LÄS MER
