Sökning: "Non-Financial Reporting"

Visar resultat 31 - 35 av 112 uppsatser innehållade orden Non-Financial Reporting.

1. 31. 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

3. 32. The EU Taxonomy and Swedish Funds

   Master-uppsats, Lunds universitet/Innovationsteknik

   Författare :Ebba Edholm; [2021]
   Nyckelord :ESG; Sustainable Investments; EU Taxonomy; Business and Economics;

   Sammanfattning : A new regulation regarding sustainability is currently being implemented by the EU. The EU Taxonomy Regulation, TR, is a classification system that defines sustainable economic activities and standardizes the reporting of sustainability factors for both non-financial companies and financial market participants. LÄS MER

4. 33. Licence to Talk : Sustainability Managers and their Managerial Realities within the Corporate Sustainability Paradox

   Magister-uppsats, Uppsala universitet/Företagsekonomiska institutionen

   Författare :Mounia El hajjari Borg; Elin Sundberg; [2021]
   Nyckelord :Sustainability managers; sustainability-dedicated professionals; sustainable development; sustainable management; corporate sustainability; corporate paradox; CSR; stakeholders; governance; sustainability strategies; communication; strategic communication; sustainability reporting; non-financial disclosure; private sector in Sweden; paradox approach; paradox perspective; business case; social and environmental responsibility; organizations; multinationals; MNC; Nils Brunsson; organizational theory; organizational hypocrisy; neo-institutionalism; organizational individuals; organizational tension on the individual level; decision-making; action; business operations; isomorphism; institutional logics; market logics; reporting frameworks; GRI; global reporting initiative; walk the talk; change making; change agent; systemic change; behaviour and human resources; identity work; organizational sociology; legitimacy; organizational external and internal pressures.; Hållbarhetschefer; hållbarhetsrelaterade roller; hållbar utveckling; hållbar ledning; hållbarhet; paradox; CSR; intressenter; styrning; hållbarhetsstrategier; kommunikation; strategisk kommunikation; hållbarhetsrapportering; icke-finansiell information; privat sektor i Sverige; paradox perspektiv; affärsstrategi; socialt och miljöansvar; organisationer; multinationella företag; MNC; Nils Brunsson; organisationsteori; organizational hypocrisy; hyckleri; neo-institutionalism; organisatoriska individer; individnivå; beslutsfattande; affärsverksamhet; isomorfism; institutionell logik; marknadslogik; rapporteringsramverk; GRI; global reporting initiativ; walk the talk; förändringsarbete; förändringsagent; systemförändring; beteende och mänskliga resurser; identitetsarbete; organisatorisk sociologi; legitimitet; externa och interna påtryckningar.;

   Sammanfattning : While sustainability-dedicated managers and related titles represent a profession that has hardly existed for more than a decade, it is not surprising that the field of research concentrating on these professionals is in itself relatively new. With an increasing demand for corporations to take their social and environmental responsibility, and a corporate sustainability characterized by tension and paradox, we found it of importance to explore the role and entanglements of these professionals. LÄS MER

5. 34. 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 : In 2014 the European Union officially announced the Directive 2014/95/EU concerning disclosure of non-financial and diversity information, and consequently as of the financial year 2017, certain large undertakings are required to annually report information concerning the impact of their business activities related to the thematic categories ‘environmental matters’, ‘social & employee-related matters’, ‘respect for human rights’ and ‘anti-corruption & bribery matters’. Motivated by the desire to facilitate non-financial reporting practices for disclosure to enhance more sophisticated decision-making by stakeholders, the Directive allows for significant flexibility to capture the multidimensional nature of social and environmental issues for increased relevance, consistency and comparability of disclosures by undertakings in all sectors and across Member states. LÄS MER

7. 35. Hållbarhetsrapportering med fokus på SDG-målen : jämförande analys mellan The Big 4 i Sverige och Storbritannien

   Kandidat-uppsats, Högskolan Kristianstad/Fakulteten för ekonomi

   Författare :Viktor Samardzhiev; Filip Svensson; [2020]
   Nyckelord :SDG; sustainability reporting; harmonization; voluntary standards; FNGC; SDG; hållbarhetsrapportering; harmonisering; frivilliga standarder; FNGC;

   Sammanfattning : Studiens syfte har varit att analysera och jämföra utvecklingen samt harmoniseringen av hållbarhetsrapportering av The Big 4 i Sverige och Storbritannien under fyra löpande år (2016–2019). Denna studie genomfördes eftersom hålbarhetsrapportering blir allt mer väsentlig och revisionsföretagen har den kunskap som krävs om ämnet. LÄS MER