Sökning: "Directive 2014 95 EU"

Visar resultat 11 - 15 av 34 uppsatser innehållade orden Directive 2014 95 EU.

1. 11. FÖRBÄTTRAD JÄMFÖRBARHET MELLAN FÖRETAGS HÅLLBARHETSRAPPORTER? En effektstudie av direktivet 2014/95/EU på större svenska företag inom gruvindustrin och telekommunikationsbranschen

   Kandidat-uppsats, Göteborgs universitet/Statsvetenskapliga institutionen

   Författare :Erik Johansson; [2021-03-03]
   Nyckelord :Direktiv 2014 95 EU; jämförbarhet; hållbarhetsredovisning; voluntary disclosure theory; obligatorisk rapportering; större företag; gruvindustrin; telekommunikationsbranschen;

   Sammanfattning : The interest in non-financial reporting and environmental impact has increased among stakeholders. As an intervention, the EU Directive 2014/95/EU, also known as the nonfinancial reporting directive, was implemented in 2017. LÄS MER

3. 12. Reviewing the Non-Financial Reporting Directive : An analysis de lege lata and de lege ferenda concerning sustainability reporting obligations for undertakings in the EU

   Uppsats för yrkesexamina på avancerad nivå, Uppsala universitet/Juridiska institutionen

   Författare :Jacqueline Björklund; [2021]
   Nyckelord :Non-Financial Reporting; sustainability; non-financial information; law; accounting; eu; eu-law; NFRD; Taxonomy; disclosure; Sweden; de lege ferenda; european green deal; disclosure regulation; Non-Financial Reporting Directive; SFDR; 2014 95; 2013 34; sustainable; icke-finansiell information; hållbarhetsrapportering; hållbarhetsrapport; eu-rätt; gröna given; taxonomi; 2014 95; direktiv 2014 95;

   Sammanfattning : The Non-Financial Reporting Directive (“NFRD”),[1]is an important contributor to the European Union’s (EU) goal of creating a more sustainable future for all. By requiring large public-interest entities to report non-financial information relating to sustainability matters, the NFRD increases business transparency and gives stakeholders the opportunity to make more informed investment decisions, monitor corporate activities and initiate discussions based on current practices. LÄS MER

4. 13. Obligatorisk hållbarhetsrapportering i modebranschen : En kvalitativ innehållsanalys av hållbarhetsrapporternas kvalitet och dess förändring över tid

   Kandidat-uppsats, Södertörns högskola/Företagsekonomi

   Författare :Barkhadle Ismael Abdi; Rebecka Nyman; [2021]
   Nyckelord :Sustainability Accounting; Sustainability Reporting; Corporate Social Responsibility; CSR; Sustainability Reporting Quality; EU Directive 2014 95 EU; Hållbarhetsredovisning; Hållbarhetsrapportering; Företags samhällsansvartagande; CSR; Hållbarhetsrapporters kvalitet; EU-direktiv 2014 95 EU;

   Sammanfattning : The aim of the study is to analyze how Swedish large fashion companies' sustainability reports quality has been changed 2016-2019. The study wants to create a deeper understanding of the legislative change initiated by the EU that Sweden introduced in 2017. LÄS MER

5. 14. The Real Effects of Mandating Gender Diversity Disclosures

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

   Författare :Tove Heijne; Ebba Jeppsson; [2021]
   Nyckelord :Gender Diversity; Board of Directors; Real Effects; EU Directive; Disclosures;

   Sammanfattning : In this paper the real effects of mandatory non-financial disclosures are examined. More specifically, the effect the Directive 2014/95/EU has on the share of female directors in Swedish companies' boards. LÄS MER

7. 15. A directive to change the wor(l)d of sustainability reporting - An initial examination of non-financial disclosure by Swedish companies in light of the Directive 2014/95/EU

   Master-uppsats, Göteborgs universitet/Graduate School

   Författare :Matilda Dahlenborg; Ellen Rohlén; [2020-07-01]
   Nyckelord :Directive 2014 95 EU; non-financial information; regulatory effect; comparability; mandatory disclosure; flexibility;

   Sammanfattning : In 2014 the European Union officially announced the Directive 2014/95/EU concerning disclosure of non-financial and diversity information, and consequently as of the financial year 2017, certain large undertakings are required to annually report information concerning the impact of their business activities related to the thematic categories ‘environmental matters’, ‘social & employee-related matters’, ‘respect for human rights’ and ‘anti-corruption & bribery matters’. Motivated by the desire to facilitate non-financial reporting practices for disclosure to enhance more sophisticated decision-making by stakeholders, the Directive allows for significant flexibility to capture the multidimensional nature of social and environmental issues for increased relevance, consistency and comparability of disclosures by undertakings in all sectors and across Member states. LÄS MER