Avancerad sökning

Visar resultat 21 - 25 av 62 uppsatser som matchar ovanstående sökkriterier.

  1. 21. Taking Climate into Account - Carbon Management Tools for Investment Decisions and Progress Tracking at an Energy Company

    Master-uppsats, Lunds universitet/Innovationsteknik

    Författare :Rebecca Ahlin; Anna Malmberg; [2023]
    Nyckelord :Carbon accounting; carbon disclosure; carbon management; carbon management tools; environmental change management; internal carbon price; Technology and Engineering;

    Sammanfattning : Background: Climate change is becoming a more urgent issue, where global agreements and regulations are putting pressure on companies to calculate and disclose their greenhouse gas emissions to combat the problem. Other driving forces of carbon disclosure for companies include social, economic, and financial pressure, as well as firm specific internal factors. LÄS MER

  3. 22. "GRI PÅ STEROIDER" : Hur en större revisionsbyrå formar och anpassar sig tillEU:s nya direktiv för hållbarhetsrapportering (CSRD)

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

    Författare :Sandra Andersson; Jesper Sundqvist; [2023]
    Nyckelord :Corporate Sustainability Reporting Directive; European Sustainability Reporting Standards; hållbarhetsrapportering; hållbarhetsdirektiv;

    Sammanfattning : The new sustainability directive Corporate Sustainability Reporting Directive [CSRD] isdescribed as the biggest thing that has happened since International Financial ReportingStandards [IFRS] was implemented in the reporting world. A watered-down Non-FinancialReporting Directive [NFRD] will be given new strength through CSRD, which entails higherand stricter requirements for reporting companies to report sustainability information to, amongother things, improve comparability and credibility, and as a step on the way to equatingsustainability reporting with financial reporting. LÄS MER

  4. 23. Auditors´ path toward building their comfort in sustainability auditing : A qualitative study of how sustainability auditors´ comfort is created using the structure and professional judgment

    Magister-uppsats, Jönköping University/Internationella Handelshögskolan

    Författare :Caroline Cederholm; Linn Åkerlund; [2023]
    Nyckelord :sustainability reporting; sustainability assurance; audit comfort; audit discomfort; structure; professional judgment; professionalism; standardization;

    Sammanfattning : Background: There is an increased demand for professions in sustainability assurance due to the forthcoming directives of CSRD coming in 2024. Currently, there is a lack of knowledge of what a sustainability auditor does to build audit comfort and ensure audit quality in a sustainability report. LÄS MER

  5. 24. Hållbarhetsredovisning som marknadsföringsverktyg – En undersökning av de marknadsföringsrättsliga konsekvenserna av företagens hållbarhetsredovisning

    Uppsats för yrkesexamina på avancerad nivå, Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakulteten

    Författare :Saga Sthen; [2023]
    Nyckelord :EU-rätt; associationsrätt; marknadsföringsrätt; miljöpåståenden; hållbarhetsredovisning; Law and Political Science;

    Sammanfattning : Environmental and climate issues are becoming increasingly relevant in society. Both consumers and companies, as well as international organizations are placing greater focus on these issues. LÄS MER

  7. 25. Sustainability Reporting and the developing role of the ESG/Sustainability Controller : A qualitative study among Swedish medium and large sized companies

    Master-uppsats, Umeå universitet/Företagsekonomi

    Författare :Stefan Schaumberger; Vijitha Dasayanaka; [2023]
    Nyckelord :Sustainability; Sustainability Reporting; Sustainability Reporting Frameworks; Sustainability Reporting Unification; GRI; CSRD; ESG Controller; Sustainability Controller;

    Sammanfattning : Sustainability is a universal topic that has gained in significance during the last decade due to the increased risks for society as well as the environment itself. Therefore, a lot more attention is given to how companies disclose upon their impact on environment, society and governance. LÄS MER