Sökning: "European Directive 2014 95 EU"
Visar resultat 6 - 10 av 13 uppsatser innehållade orden European Directive 2014 95 EU.
6. 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 SchoolSammanfattning : 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
7. Implementation of Sutainability Reporting in the EU - A Comparative Case Study
Magister-uppsats, Uppsala universitet/Institutionen för geovetenskaperSammanfattning : The European Union has since the 1970s shifted their focus towards environmental policies and today they aim at the adequate implementation of environmental sustainability initiatives across all member states. The process of the implementation of sustainability reporting and corporate social responsibility (CSR) and the achievement of the SDGs require a multilevel governance paradigm-shift, provides a framework for all involved parties to act and perform accordingly. LÄS MER
8. How have the guidelines in the EU-directive influenced large Swedish companies in their implementation of sustainability?
Kandidat-uppsats, Göteborgs universitet/Företagsekonomiska institutionenSammanfattning : Background: Sustainability has become a subject of increased importance and a driving force for companies’ engagement in sustainability reporting. In order to ensure a minimum level of engagement and to increase transparency and comparability between companies a new directive, amending directive 2014/95/EU, is conducted by the European Union. LÄS MER
9. Adapting the new regulation of sustainability accounting: The logics behind managerial choices and the effect on practices
Master-uppsats, Göteborgs universitet/Graduate SchoolSammanfattning : Aim: The study aims to explore which logics that drive managerial choices in the initial phase of adapting the new regulation of sustainability accounting. The study further aims to explore how the managerial choices made affect the practices of an organization. LÄS MER
10. Protection of Personal Data, a Power Struggle between the EU and the US: What implications might be facing the transfer of personal data from the EU to the US after the CJEU’s Safe Harbour ruling?
Uppsats för yrkesexamina på avancerad nivå, Uppsala universitet/Juridiska institutionenSammanfattning : Since the US National Security Agency’s former contractor Edward Snowden exposed the Agency’s mass surveillance, the EU has been making a series of attempts toward a more safeguarded and stricter path concerning its data privacy protection. On 8 April 2014, the Court of Justice of the European Union (the CJEU) invalidated the EU Data Retention Directive 2006/24/EC on the basis of incompatibility with the Charter of Fundamental Rights of the European Union (the Charter). LÄS MER
