Sökning: "Sustainability Reporting SR"

Visar resultat 1 - 5 av 10 uppsatser innehållade orden Sustainability Reporting SR.

  1. 1. Setting the scene: from voluntary to mandatory sustainability reporting in Korea

    Master-uppsats, Lunds universitet/Internationella miljöinstitutet

    Författare :Silvia Kim; [2023]
    Nyckelord :Sustainability reporting; Reporting quality assessment; Best practice approach; South Korea; Scandinavia; Business and Economics;

    Sammanfattning : Sustainability Reporting (SR) has hitherto been discretionary in most Asian countries; however, a new paradigm – mandatory SR – is emerging in South Korea, provoked by the EU’s SR regulation, Non-Financial Reporting Directive (NFRD) and Corporate Sustainability Reporting Directive (CSRD). The Korean government plans to enforce SR legislation in 2025, targeting large firms. LÄS MER

  3. 2. The Formalized Aspects Of Sustainability Reporting : A Qualitative Analysis

    Magister-uppsats, Umeå universitet/Företagsekonomi

    Författare :Margaux Ennassih; Abbas Esmaeilzadeh; [2023]
    Nyckelord :sustainability; reporting; management; corporate; governance; stakeholders; assurance; accounting;

    Sammanfattning : Sustainability reporting (SR) is an activity that is increasingly affecting companies.Governments and larger governing institutions legislate more on SR and constraincompanies to comply with the different standards. These standards describe preciselywhat companies must publish. Yet, our research focuses on the internal aspects ofmanaging SR. LÄS MER

  4. 3. How the drivers behind reporting affect the relationship between management control systems and sustainability reporting: An empirical study

    Magister-uppsats, Lunds universitet/Företagsekonomiska institutionen

    Författare :Marissa Margaretha Geertruida Buik; Lydia Fransiska Prophitius; [2021]
    Nyckelord :Management control systems; sustainability reporting; sustainable development; package of controls; triple bottom line; Business and Economics;

    Sammanfattning : The aim of this study is to provide empirical evidence on how the drivers behind SR affect the relationship between MCS and SR. The theoretical framework addresses literature on sustainability reporting and management control systems. We adopted the framework by Malmi and Brown (2008) to define the management control systems. LÄS MER

  5. 4. Assuring sustainability information : a study on the role of the independent third-party auditor in sustainability reporting assurance

    Master-uppsats, SLU/Dept. of Economics

    Författare :Simon Jonsson; [2020]
    Nyckelord :assurance; sustainability assurance; sustainability reporting; environmental reporting; NFRD; GRI; triple bottom line;

    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

  7. 5. Sustainability reporting in project-based industries: a European study with a focus on the motion picture industry

    Magister-uppsats, Malmö universitet/Fakulteten för kultur och samhälle (KS)

    Författare :Ludovica Chiarini; Nadia Khedachi; [2019]
    Nyckelord :Sustainability; Sustainability reporting; Motion Picture Industry; CSR; Project-based industries; Non financial accounting; Institutional theory; Legitimacy theory; Stakeholder theory;

    Sammanfattning : Project-based industries (PBIs) and more specifically the motion picture industry (MPI) are industries with fluid workflows composed of non-standardised routines. The constant and massive employment of resources on an industrial level (energy usage, waste production, ephemeral decors, food consumption, transportation) generates a considerable negative impact on the environment. LÄS MER