Sökning: "Financial Reporting"

Visar resultat 21 - 25 av 753 uppsatser innehållade orden Financial Reporting.

  1. 21. Byggbranschen vs. Vård- och omsorgsbranschen: “Kommer någon vinna jämställdhetsracet?” : En studie om hur jämställdhet presenteras i års- och hållbarhetsrapporter inom en kvinnodominerad och en mansdominerad bransch

    Kandidat-uppsats, Södertörns högskola/Företagsekonomi

    Författare :Emelie Meijer; Anna Rossbrei; [2023]
    Nyckelord :2030 Agenda; Equality; female-dominated industry; gender; GRI; male-dominated industry; sustainability report; sustainability reporting; Agenda 2030; GRI; genus; hållbarhetsrapport; hållbarhetsrapportering; jämställdhet; kvinnodominerad bransch; mansdominerad bransch;

    Sammanfattning : Bakgrund: Jämställdhet definieras av Jämställdhetsmyndigheten (2022) som att “...kvinnor och män har samma rättigheter, skyldigheter och möjligheter”. 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. Sambandet mellan nordiska bankers ESG-score och finansiell prestation : En kvantitativ studie som analyserar korrelationen mellan ESG-score och den finansiella prestationen i den nordiska banksektorn

    Kandidat-uppsats, Högskolan i Gävle/Företagsekonomi

    Författare :Axel Jansson; David Read; [2023]
    Nyckelord :ESG-score; E-score; S-score; G-score; Tobin’s Q; hållbarhetsrapportering; finansiell prestanda; finansiella nyckeltal;

    Sammanfattning : Aim: The purpose of the study is to investigate the connection between Nordic banks’ sustainability reporting within ESG (environmental, social and governance issues) and the impact it has on their financial performance.   Method: Quantitative data was obtained for 22 public companies for the years 2020-2022 from the Refinitiv Eikon database. LÄS MER

  5. 24. 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

  7. 25. Audit Firm Culture & Audit Quality : Qualitative Study – Sri Lankan Context

    Magister-uppsats, Umeå universitet/Företagsekonomi

    Författare :Nimesh Fernando; Ashoka Pradeep Kumara; [2023]
    Nyckelord :Audit Firm Culture; Audit Quality; Sri Lanka; Ethics; Professionalism; Work life Balance; Technology; Remuneration; Regulatory Influence;

    Sammanfattning : The purpose of the study is to understand the complex relationship between audit firm culture and audit quality within the unique context of Sri Lanka. Solely dependent on insights provided by a group of auditors the research identifies key factors that influence the culture of audit firms and its impact on the quality of audit services. LÄS MER