Sökning: "Scope 3"
Visar resultat 11 - 15 av 410 uppsatser innehållade orden Scope 3.
11. Impact of organisational characteristics on carbon accounting and reporting: A study of Swedish organisations’ scope 3 reporting
Master-uppsats, KTH/Skolan för industriell teknik och management (ITM)Sammanfattning : The practice of producing and publishing sustainability reports that include carbon accounting has become common for companies and organisations to communicate their sustainability performance. The GHG Protocol publishes the most widespread standards for carbon accounting following a methodology approach consisting of scope 1, 2, and 3 emissions where scope 3 emissions constitute the biggest share for most organisations. LÄS MER
12. Aligning Business Intelligence initiatives with business strategies : Identifying alignment challenges and mitigators in SMEs
Uppsats för yrkesexamina på avancerad nivå, Luleå tekniska universitet/Institutionen för ekonomi, teknik, konst och samhälleSammanfattning : Purpose: The purpose of this study is to enrich the literature, by increasing the understanding of how business intelligence (BI) initiatives can be aligned with the business strategy in small and medium enterprises (SMEs). Thus, prior research is insufficient in terms of BI and IT alignment research in SMEs. LÄS MER
13. Assessment of the integration of solar heat power into food drying processes
Master-uppsats, Lunds universitet/Institutionen för energivetenskaperSammanfattning : The long-lasting usage of fossil fuels has brought its negative impact on the planet and thus the society is turning towards more environmentally sustainable solutions in every aspect of life. This master’s thesis discusses the novel topic of integrating concentrated solar thermal collectors, which directly produce steam, to drying processes in the food industry, which is proven to currently emit significant amounts of Greenhouse Gases (GHGs). LÄS MER
14. Skatteflykt och källskatt på gränsöverskridande utdelningar
Uppsats för yrkesexamina på avancerad nivå, Uppsala universitet/Juridiska institutionenSammanfattning : Since 2015, the tax avoidance rule in the Amending Directive 2015/121 imposes minimum requirements on the EU member states to take measures to prevent abuse of the withholding tax exemption granted under the Parent-Subsidiary Directive 2011/96/EU. The applicable Swedish abuse rule in section 4(3) of the Swedish Withholding Tax Act, according to which the Amending Directive in this respect has been implemented, has been criticised for not meeting the minimum requirements of the directive. LÄS MER
15. Do creditors reward sustainable supply chains? : a study on how scope 3 emissions affect the cost of debt of European firms
Master-uppsats, Uppsala universitet/Företagsekonomiska institutionenSammanfattning : In context of the forthcoming Corporate Sustainability Reporting Directive, this study examines how scope 3 emissions and the reporting thereof affect the cost of debt. Further, it investigates how scope 1 emissions affect the cost of debt and how the two scopes differ in materiality. LÄS MER