Sökning: "Non-Financial Reporting"

Visar resultat 21 - 25 av 112 uppsatser innehållade orden Non-Financial Reporting.

1. 21. Sweden’s shift towards mandatory sustainability reporting : An investigation of non-financial disclosure by Swedish firms in light of the Directive 2014/95/EU

   Magister-uppsats, Uppsala universitet/Företagsekonomiska institutionen

   Författare :Ester Eriksson; Anton Lundberg; [2022]
   Nyckelord :Sustainability reporting; Investigation of non-financial disclosure; Directive 2014 95 EU;

   Sammanfattning : In 2014, the European Union enforced the new directive 2014/95/EU, shifting voluntary disclosure of non-financial information into mandatory. On December 31, 2016, the Swedish government implemented the directive into the Swedish Annual Account Act (ÅRL) with a more extensive regulation than stipulated by the EU's minimum requirements. LÄS MER

3. 22. ESG, Legal Origin and Corporate Governance : From Voluntary to Mandatory Reporting in the European Union

   Magister-uppsats, Högskolan i Gävle/Avdelningen för ekonomi

   Författare :Eric Vaarala; [2022]
   Nyckelord :ESG; principal-agent theory; signaling theory; mandatory and voluntary reporting; legal origin;

   Sammanfattning : The study is based on a hypothetical deductive approach. The study applies a quantitative method. The material covers 3926 firm years between 2007–2019. The data studied is obtained from the ASSET4 database. LÄS MER

4. 23. 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 among stakeholders. As an intervention, the EU Directive 2014/95/EU, also known as the nonfinancial reporting directive, was implemented in 2017. LÄS MER

5. 24. THE IMPORTANCE OF FORMULATING A UNIFORM STRUCTURE FOR NON-FINANCIAL REPORTING: A quantitative study based on the evidence from the automotive industry.

   Master-uppsats, Umeå universitet/Företagsekonomi

   Författare :Asif Sarker; Mundi Mike-Hana Fongang; [2021]
   Nyckelord :Non-financial reporting; Sustainability reporting; Stakeholders; GRI; Automotive industry.;

   Sammanfattning : Nowadays, sustainability has become a well-known and popular topic which has drawn the attention of many people worldwide. To fulfill their responsibility towards sustainability, the business world is shifting from an accounting-based accountability to an accountability-based accounting. LÄS MER

7. 25. 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