Hittade 2 uppsatser innehållade ordet NFRD.
1. Reviewing the Non-Financial Reporting Directive : An analysis de lege lata and de lege ferenda concerning sustainability reporting obligations for undertakings in the EUUppsats för yrkesexamina på avancerad nivå, Uppsala universitet/Juridiska institutionen
Sammanfattning : The Non-Financial Reporting Directive (“NFRD”),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
2. Assuring sustainability information : a study on the role of the independent third-party auditor in sustainability reporting assuranceMaster-uppsats, SLU/Dept. of Economics
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