Sökning: "Non-Financial Reporting Directive"

Visar resultat 1 - 5 av 15 uppsatser innehållade orden Non-Financial Reporting Directive.

  1. 1. FÖRBÄTTRAD JÄMFÖRBARHET MELLAN FÖRETAGS HÅLLBARHETSRAPPORTER? En effektstudie av direktivet 2014/95/EU på större svenska företag inom gruvindustrin och telekommunikationsbranschen

    Kandidat-uppsats, Göteborgs universitet/Statsvetenskapliga institutionen

    Författare :Erik Johansson; [2021-03-03]
    Nyckelord :Direktiv 2014 95 EU; jämförbarhet; hållbarhetsredovisning; voluntary disclosure theory; obligatorisk rapportering; större företag; gruvindustrin; telekommunikationsbranschen;

    Sammanfattning : The interest in non-financial reporting and environmental impact has increased amongstakeholders. As an intervention, the EU Directive 2014/95/EU, also known as the nonfinancialreporting directive, was implemented in 2017. LÄS MER

  2. 2. A directive to change the wor(l)d of sustainability reporting - An initial examination of non-financial disclosure by Swedish companies in light of the Directive 2014/95/EU

    Master-uppsats, Göteborgs universitet/Graduate School

    Författare :Matilda Dahlenborg; Ellen Rohlén; [2020-07-01]
    Nyckelord :Directive 2014 95 EU; non-financial information; regulatory effect; comparability; mandatory disclosure; flexibility;

    Sammanfattning : MSc in Accounting and Financial Management.... LÄS MER

  3. 3. Hållbarhetsrapportering enligt ÅRL - vilket ansvar har styrelsen?

    Kandidat-uppsats, Lunds universitet/Institutionen för handelsrätt

    Författare :Beatrice Ivarsson; [2020]
    Nyckelord :Hållbart företagande; Hållbarhetsrapportering; Aktiebolagsrätt; Bolagsstyrning; Law and Political Science;

    Sammanfattning : Since the end of 2016, Swedish companies of a certain size are obliged to prepare a sustainability report with information relating to the companies' work on sustainability. This essay describes the regulations in the Annual Accounts Act (ÅRL) on sustainability reporting for companies of a certain size as a result of EU Directive 2014/95/EU. LÄS MER

  4. 4. Implementation of environmental strategies in companies’ management and control system : -a study of sustainability reporting in the forest-, paper-, mining- and steel industry in Sweden

    Master-uppsats, SLU/Dept. of Economics

    Författare :Anna-Carin Fahlberg; [2020]
    Nyckelord :accounting postulates; corporate sustainability strategy; GRI; levers of control; sustainability management and control system; sustainability reporting;

    Sammanfattning : Sustainability reporting has grown in importance and transparency over the years. The reporting has in many countries gone from being voluntarily to become mandatory. This is the case within the EU, which adopted the non-financial reporting directive (2014/95/EU) in 2014. Sweden applied the directive in 2017 in the Annual Account Act. LÄS MER

  5. 5. Hållbarhetsrapportering - Hållbart företagande

    Kandidat-uppsats, Lunds universitet/Institutionen för handelsrätt

    Författare :Jennifer Linnea Victoria Hemberg; [2020]
    Nyckelord :Hållbarhetsrapportering; Law and Political Science;

    Sammanfattning : Sustainable development is a concept that has long been a current global issue and over the past two decades sustainable entrepreneurship has also come to play an increasingly important role in our global world. Awareness has increased among both stakeholders and consumers, which means that more and more people care about how, where and by who products are manufactured and services are provided. LÄS MER