Sökning: "Third party assurance"

Visar resultat 1 - 5 av 18 uppsatser innehållade orden Third party assurance.

  1. 1. Influential Factors and Key Actors Shaping Sustainability Assurance Opinions: A Case Study of a Big-4 Firm

    C-uppsats, Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

    Författare :John Gerendas; Axel Tottie-Håkansson; [2024]
    Nyckelord :Sustainability assurance; CSRD; Comfort; Task-oriented language; Materiality construction;

    Sammanfattning : The rise in sustainability reporting has increased the demand for sustainability assurance, especially in the light of new legislation, requiring more companies to undergo third-party assurance. This thesis provides insights into the practical work of a sustainability assuror in the sustainability assurance process and how sustainability assurance opinions are formed as well as how materiality is constructed. 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. Sustainability Assurance Quality and the Effect of the Audit Committee : A study of Sweden

    Uppsats för yrkesexamina på avancerad nivå, Umeå universitet/Företagsekonomi

    Författare :Fanny Harila; Amanda Marklund; [2023]
    Nyckelord :Corporate Sustainability; Sustainability Assurance Quality; Audit Committee Characteristics; Corporate Governance;

    Sammanfattning : There is an increasing need for companies to act more responsibly in sustainability related issues due to pressures from their stakeholders. This increased pressure comes with a corresponding need for companies to report on their actions. LÄS MER

  5. 4. Generic Quality Assurance in Software Projects

    Uppsats för yrkesexamina på avancerad nivå, Uppsala universitet/Datalogi

    Författare :Daniel Jansson; [2021]
    Nyckelord :testing tool; information security; code quality;

    Sammanfattning : Keeping the code quality high and ensuring high security in a softwareproject is a common challenge. To address this challenge a system calledQuality Assurance System (QAS) has been implemented. LÄS MER

  7. 5. 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