Sökning: "Johan Elam"

Hittade 1 uppsats innehållade orden Johan Elam.

  1. 1. Early Insights in Accounting for the EU Taxonomy: A Case Study on an Industrial Company's Responses and Internal Implications

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

    Författare :Johan Elam; Mattias Löfvenberg; [2022]
    Nyckelord :Institutional pressure; Management control systems; Strategic responses; Sustainability reporting; EU Taxonomy;

    Sammanfattning : Scholars and practitioners have recently struggled in defining and integrating sustainability. In response, the European Commission enforced the Regulation (EU) 2020/852 in July 2020. Establishing a standard classification tool, defining environmentally sustainable economic activities to relocate financial flows towards low-carbon activities. LÄS MER