Sökning: "Mandatory sustainability disclosure"
Visar resultat 1 - 5 av 30 uppsatser innehållade orden Mandatory sustainability disclosure.
1. 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
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/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
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 samhällsvetenskaperSammanfattning : 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
4. Mandating transparency on deforestation and ecosystem conversion
Master-uppsats, Lunds universitet/Internationella miljöinstitutetSammanfattning : 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
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 ekonomiSammanfattning : 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