Sökning: "Corporate social reporting disclosure"

Visar resultat 1 - 5 av 45 uppsatser innehållade orden Corporate social reporting disclosure.

1. 1. Corporate Social Responsibility and Earnings Management

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

   Författare :Amanda Jansson; Johanna Radler; [2023]
   Nyckelord :earnings management; corporate social responsibility; ESG; discretionary accruals; transparent financial reporting;

   Sammanfattning : This study aims to investigate the relationship between CSR and constraint of earnings management on Swedish firms listed on OMX Stockholm. Earnings management is estimated using two accrual-based models to detect discretionary accruals. The first hypothesis explores whether a continuous CSR score is correlated with earnings management. LÄS MER

3. 2. Frivillig revision : En kvantitativ studie om vad som kännetecknar företag som har valt frivillig revision

   Magister-uppsats, Högskolan i Borås/Akademin för textil, teknik och ekonomi

   Författare :Thomas Vasiliagos; Ella Melin Nylén; [2023]
   Nyckelord :Corporate Social Responsibility CSR ; CSR-disclosure; Global Reporting Initiative GRI ; Firm-specific characteristics; Annual report; Sweden; Frivillig revision; agentteori; informationsasymmetri; aktiebolag; storlek; tillväxt; lönsamhet; ekonomiska problem; skuldsättning; Sverige;

   Sammanfattning : År 2010 infördes en lag om frivillig revision i Sverige. Lagen innebär att företag som uppfyller minst två av följande gränsvärden får besluta om att inte ha någon revisor; högst 3 anställda, högst 3 miljoner i nettoomsättning och högst 1,5 miljoner i balansomslutning. LÄS MER

4. 3. Assessing ESG Reporting Practices in Swedish Banks: Approaches, and Barriers.

   Kandidat-uppsats, Mälardalens universitet/Akademin för ekonomi, samhälle och teknik

   Författare :Josef Andehaymanot; Jonas Höggren; Nicholas Malki; [2023]
   Nyckelord :Sustainability reporting; transparency; accountability; disclosure barriers; stakeholder theory; corporate social responsibility; environment social governance.;

   Sammanfattning : Date: 2023-05-31 Level: Bachelor thesis in Business Administration, 15 credits Institution:School of Business, Society and Engineering, Mälardalen University Authors: Josef Andehaymanot (01/03/03) Jonas Höggren (99/03/05) Nicholas Malki (00/11/13) Title: Assessing ESG Reporting Practices in Swedish Banks: Approaches, and Barriers. Supervisor: Edward Gillmore Keywords: Sustainability reporting, transparency, accountability, disclosure barriers, stakeholder theory, corporate social responsibility, environment social governance. LÄS MER

5. 4. Setting the scene: from voluntary to mandatory sustainability reporting in Korea

   Master-uppsats, Lunds universitet/Internationella miljöinstitutet

   Författare :Silvia Kim; [2023]
   Nyckelord :Sustainability reporting; Reporting quality assessment; Best practice approach; South Korea; Scandinavia; Business and Economics;

   Sammanfattning : 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

7. 5. Är det framgångsrikt att göra CSR-kommunikation tvingande?

   Kandidat-uppsats, Göteborgs universitet/Institutionen för journalistik, medier och kommunikation

   Författare :Lina Hellman; Filip Skoglund; [2022-08-01]
   Nyckelord :Informativitet; hållbarhetskommunikation; CSR; hållbarhetsredovisning;

   Sammanfattning : Is it successful to force CSR-communication? As the environmental crisis is becoming increasingly urgent, the world is taking precautions to prevent the crisis from escalating into a point of no return. One example of this is the directive 2014/95/EU, which was formulated to make companies provide high-quality environmental disclosures for stakeholders to rely on. LÄS MER