Sökning: "Investigation of non-financial disclosure"

Hittade 2 uppsatser innehållade orden Investigation of non-financial disclosure.

1. 1. Sweden’s shift towards mandatory sustainability reporting : An investigation of non-financial disclosure by Swedish firms in light of the Directive 2014/95/EU

   Magister-uppsats, Uppsala universitet/Företagsekonomiska institutionen

   Författare :Ester Eriksson; Anton Lundberg; [2022]
   Nyckelord :Sustainability reporting; Investigation of non-financial disclosure; Directive 2014 95 EU;

   Sammanfattning : In 2014, the European Union enforced the new directive 2014/95/EU, shifting voluntary disclosure of non-financial information into mandatory. On December 31, 2016, the Swedish government implemented the directive into the Swedish Annual Account Act (ÅRL) with a more extensive regulation than stipulated by the EU's minimum requirements. LÄS MER

3. 2. Gauging Corporate Governance for Sustainability : Public-Private Partnership in Accounting for Sustainable Development

   Master-uppsats, Institutionen för geovetenskaper

   Författare :Alexander R. Shelley; [2013]
   Nyckelord :Sustainable Development; Accountability; Corporate Social Responsibility; Environmental Social Governance; Metals Minerals and Mining; Sustainability Reporting; Transparency;

   Sammanfattning : Corporate finance reporting is based in rigorous, rules-based frameworks yet environmental and social reporting does not seem to have these normalised tools. The sustainable development of the business movement, in terms of increased environmental and social responsibility, will remain marginal as long as policy decisions maintain their direction towards old models of corporate governance that are not based on the key principles of the triple-bottom line, CSR and accountability. LÄS MER