Sökning: "Assurance sustainability reporting sweden"

Visar resultat 1 - 5 av 17 uppsatser innehållade orden Assurance sustainability reporting sweden.

1. 1. 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

3. 2. The assurance of sustainability information

   Magister-uppsats, Lunds universitet/Företagsekonomiska institutionen

   Författare :Wilhelm Ewert; Tobias Tillgren; [2023]
   Nyckelord :Sustainability Assurance; Corporate Sustainability Reporting Directive; Accounting Firms; Professional Associations; Institutional Work; Business and Economics;

   Sammanfattning : The thesis researches work undertaken by big accounting firms and the professional association FAR to promote sustainability assurance in a Swedish context from the perspective of institutional work theory. The transposition of the CSRD into Swedish law constitutes a motivation for the study. LÄS MER

4. 3. Sustainability Assurance Quality and the Effect of the Audit Committee : A study of Sweden

   Uppsats för yrkesexamina på avancerad nivå, Umeå universitet/Företagsekonomi

   Författare :Fanny Harila; Amanda Marklund; [2023]
   Nyckelord :Corporate Sustainability; Sustainability Assurance Quality; Audit Committee Characteristics; Corporate Governance;

   Sammanfattning : There is an increasing need for companies to act more responsibly in sustainability related issues due to pressures from their stakeholders. This increased pressure comes with a corresponding need for companies to report on their actions. LÄS MER

5. 4. EU:s nya direktiv gällande hållbarhetsrapportering : hur påverkas granskningen av hållbarhetsrapporter?

   Uppsats för yrkesexamina på avancerad nivå, Luleå tekniska universitet/Institutionen för ekonomi, teknik, konst och samhälle

   Författare :Lisa Holmgren; Lina Karlsson; [2022]
   Nyckelord :;

   Sammanfattning : Assurance of sustainability reports is a relatively new field compared to the financial auditing field, which has developed for a longer period of time. Currently there are no requirements regarding assurance of sustainability reports in Sweden. But there is already a demand for assurance of sustainability reports. LÄS MER

7. 5. Assuring sustainability information : a study on the role of the independent third-party auditor in sustainability reporting assurance

   Master-uppsats, SLU/Dept. of Economics

   Författare :Simon Jonsson; [2020]
   Nyckelord :assurance; sustainability assurance; sustainability reporting; environmental reporting; NFRD; GRI; triple bottom line;

   Sammanfattning : This thesis aims to provide a better understanding on the phenomenon of assurance of sustainability reports (SR) in Sweden by studying the role of the auditor through the lens of institutional theory. The subject is specifically relevant to sustainability managers, auditors and accountants as well as policy makers. LÄS MER