Sökning: "NFRD"

Hittade 4 uppsatser innehållade ordet NFRD.

  1. 1. The shifting landscape of ESG-investing in Sweden A qualitative study of how five Swedish fund companies plan to integrate the EU Action Plan on Sustainable Finance

    Kandidat-uppsats, Göteborgs universitet/Företagsekonomiska institutionen

    Författare :Marco Benedetto; Robin Thomsen; [2021-06-30]
    Nyckelord :ESG; Finance; Funds; Asset management; Sustainability; Greenwashing; SFDR; NFRD; Taxonomy; Investment.;

    Sammanfattning : The awareness of sustainability has increased significantly in recent years as a result ofchanges in the environment, economic trends and social structures. As a result of that,regulatory organizations have urged the European Union to overhaul the current regulationmade to govern sustainable investing in Europe as many in the industry have feltthat ESG performance reporting has lacked supervision. LÄS MER

  3. 2. Reviewing the Non-Financial Reporting Directive : An analysis de lege lata and de lege ferenda concerning sustainability reporting obligations for undertakings in the EU

    Uppsats för yrkesexamina på avancerad nivå, Uppsala universitet/Juridiska institutionen

    Författare :Jacqueline Björklund; [2021]
    Nyckelord :Non-Financial Reporting; sustainability; non-financial information; law; accounting; eu; eu-law; NFRD; Taxonomy; disclosure; Sweden; de lege ferenda; european green deal; disclosure regulation; Non-Financial Reporting Directive; SFDR; 2014 95; 2013 34; sustainable; icke-finansiell information; hållbarhetsrapportering; hållbarhetsrapport; eu-rätt; gröna given; taxonomi; 2014 95; direktiv 2014 95;

    Sammanfattning : The Non-Financial Reporting Directive (“NFRD”),[1]is an important contributor to the European Union’s (EU) goal of creating a more sustainable future for all. By requiring large public-interest entities to report non-financial information relating to sustainability matters, the NFRD increases business transparency and gives stakeholders the opportunity to make more informed investment decisions, monitor corporate activities and initiate discussions based on current practices. LÄS MER

  4. 3. Transparency and Disclosure – Are We Doing Enough? : The NFRD’s effect on transparency and its benefits for actors in the Swedish food industry

    Kandidat-uppsats, Jönköping University/IHH, Företagsekonomi

    Författare :Emma Landén; Lukas Berntsson; Maja Törnqvist; [2021]
    Nyckelord :Corporate Social Responsibility CSR ; Greenwashing; Non-financial Reporting NFR ; Sustainability; Transparency;

    Sammanfattning : Abstract Problem: As sustainability grows larger in importance for consumers, so does the demand for information on companies’ sustainability work. In this situation, greenwashing has become a viable strategy for companies to use as a competitive advantage. LÄS MER

  5. 4. Assuring sustainability information : a study on the role of the independent third-party auditor in sustainability reporting assurance

    Master-uppsats, SLU/Dept. of Economics

    Författare :Simon Jonsson; [2020]
    Nyckelord :assurance; sustainability assurance; sustainability reporting; environmental reporting; NFRD; GRI; triple bottom line;

    Sammanfattning : This thesis aims to provide a better understanding on the phenomenon of assurance of sustainability reports (SR) in Sweden by studying the role of the auditor through the lens of institutional theory. The subject is specifically relevant to sustainability managers, auditors and accountants as well as policy makers. LÄS MER