Sökning: "Financial Reporting Disclosure"
Visar resultat 1 - 5 av 123 uppsatser innehållade orden Financial Reporting Disclosure.
1. In Pursuit of Legitimacy: A Decade of Non-Financial Reporting in the European Automotive Industry
Master-uppsats, Göteborgs universitet/Graduate SchoolSammanfattning : Non-Financial Reporting (NFR) has grown significantly in importance within corporate reporting, particularly in the automotive industry, which is struggling with substantial inherent environmental challenges. However, at the same time, many argue that the NFR in the automotive industry is lackluster and riddled with inconsistencies and information overload. LÄS MER
2. Exploring implications of the EU Taxonomy on funding and disclosure for Swedish SMEs
Master-uppsats, SLU/Dept. of EconomicsSammanfattning : In 2019 the EU taxonomy was launched as a classification system that aims to provide a common language and framework for sustainable finance. The purpose is to guide investors and businesses to identify environmentally sustainable economic activities to support the transition towards a low-carbon, resource-efficient economy by 2050 within the EU. LÄS MER
3. Textual Attributes of Integrated Reports and Economic Benefits: Evidence from a voluntary setting
D-uppsats, Handelshögskolan i Stockholm/Institutionen för redovisning och finansieringSammanfattning : This paper examines the economic benefits associated with textual attributes of Integrated Reports. Integrated Reporting is a corporate disclosure combining financial and non-financial information, and has since 2010 been mandatory for firms listed on the Johannesburg Stock Exchange. LÄS MER
4. 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/FöretagsekonomiSammanfattning : 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
5. Avsatt för kommuner : En kvantitativ studie om hur kommuner förhåller sig till redovisningsval kopplat till avsättningar
Magister-uppsats, Linköpings universitet/Institutionen för ekonomisk och industriell utveckling; Linköpings universitet/Filosofiska fakultetenSammanfattning : Titel: Avsatt för kommuner - En kvantitativ studie om hur kommuner förhåller sig till redovisningsval kopplat till avsättningar Författare: Olof Johansson och Elias Viklund Handledare: Torbjörn Tagesson Bakgrund: Kommunal redovisning regleras av kommunal redovisningslag och rekommendationer från Rådet för kommunal redovisning. Likt privat sektor upprättas den finansiella redovisningen baserat på bokföringsmässiga grunder vilket skapar ett tolkningsutrymme för uppskattningar och bedömningar. LÄS MER