Sökning: "Mandatory Sustainability Disclosure"

Visar resultat 1 - 5 av 30 uppsatser innehållade orden Mandatory Sustainability Disclosure.

  1. 1. Textual Attributes of Integrated Reports and Economic Benefits: Evidence from a voluntary setting

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

    Författare :Tilde Emilsson; Ebba Kjellberg; [2023]
    Nyckelord :Integrated Reporting; Textual Attributes; Voluntary Disclosures; IIRF;

    Sammanfattning : 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

  3. 2. 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

  4. 3. Redovisning av klimatrisker i års- och hållbarhetsrapporter hos svenska banker : En undersökning av tvingande hållbarhetsrapportering och ramverket Task Force on Climate-related Financial Disclosure påverkan på redovsiningen av klimatrelaterade risker

    Kandidat-uppsats, Södertörns högskola/Institutionen för samhällsvetenskaper

    Författare :Jennifer Ibrahim; Suat Bisse; [2023]
    Nyckelord :TCFD; Climate risk; Sustainability reporting; Climate change; Sustainability; Climate risk management; Mandatory sustainability reporting; TCFD; Klimatrisk; Hållbarhetsrapportering; Tvingande hållbarhetsrapportering; Klimatförändring; Hållbarhet; Klimathantering; Riskhantering;

    Sammanfattning : Bakgrund och problem: Klimatförändringar har ökat allt mer med åren och är idag ett hot mot både individens hälsa och säkerhet. Tidigare forskning har studerat hur olika branscher, som bland annat material- och industribranschen, redovisar kring klimatrelaterade risker. LÄS MER

  5. 4. Mandating transparency on deforestation and ecosystem conversion

    Master-uppsats, Lunds universitet/Internationella miljöinstitutet

    Författare :Moritz Driescher; [2023]
    Nyckelord :sustainability reporting; mandatory disclosure; deforestation; ecosystem conversion; Earth and Environmental Sciences;

    Sammanfattning : The production of eggs, meat, and dairy products in the EU indirectly contributes to deforestation and ecosystem conversion (DEC) in Latin America due to extensive imports of soy for animal feed. This thesis explores under which preconditions the mandatory European Sustainability Reporting Standards for the agriculture and farming sector can increase transparency in the opaque soy supply chains and incentivize reductions of imported DEC. LÄS MER

  7. 5. Calling the Bluff? - The Perspective of Nordic Private Equity Firms on the Implementation of the Sustainable Finance Disclosure Regulation

    D-uppsats, Handelshögskolan i Stockholm/Institutionen för finansiell ekonomi

    Författare :Jonathan Bornemann; Ida Lennartsson; [2023]
    Nyckelord :SFDR; Private Equity; ESG disclosures; Greenwashing; Sustainability;

    Sammanfattning : The Sustainable Finance Disclosure Regulation (SFDR) is the first mandatory ESG regulation in the EU. Since March 2021, the regulation has imposed ESG disclosure obligations for asset managers, including private equity firms, in a pursuit to increase transparency and mitigate greenwashing in the industry. LÄS MER