Sökning: "mandatory sustainability reporting"

Visar resultat 16 - 20 av 80 uppsatser innehållade orden mandatory sustainability reporting.

  1. 16. A Qualitative Study on Swedish Enterprises Perspectives and Needs Of Improvement Of The EU Taxonomy : From a Policy & Practice Perspective

    Kandidat-uppsats, Linköpings universitet/Tema Miljöförändring

    Författare :Julia Caron Olsson; Patricia Ekstrand; [2022]
    Nyckelord :EU Taxonomy; environmental sciences; environmental friendly business; swedish enterprises; administrative policy instrument; sustainability reporting; policy design; policy implementation; lobbying; EU Taxonomin; svenska företag; administrativt policy instrument; hållbarhetsrapportering; policydesign; policyimplementering; hållbart företagande och lobbying;

    Sammanfattning : In classical “triple bottom line” sustainability reporting, there have not been any clear guidelines on how companies should report on their environmental footprint. Consequently, the transparency in the environmental reporting has been low, which has resulted in greenwashing. LÄS MER

  2. 17. Why are ecological problems increasing when corporate sustainability practices are significantly growing? A planetary boundaries perspective of the Swedish food retail market’s sustainability reporting

    Kandidat-uppsats, Göteborgs universitet/Företagsekonomiska institutionen

    Författare :Ellen Olofsson; Klara Ribom; [2021-06-30]
    Nyckelord :Food industry; Planetary boundaries; Ecological limits; Sustainability reporting; Swedish food retail market.;

    Sammanfattning : Background and Problem: The environmental debate has increased in society for the last couple of years and the main focus has been on climate change and carbon dioxide emissions. The concern has led to an increase of sustainability practices among companies and new directives from policymakers. LÄS MER

  3. 18. The shifting landscape of ESG-investing in Sweden A qualitative study of how five Swedish fund companies plan to integrate the EU Action Plan on Sustainable Finance

    Kandidat-uppsats, Göteborgs universitet/Företagsekonomiska institutionen

    Författare :Marco Benedetto; Robin Thomsen; [2021-06-30]
    Nyckelord :ESG; Finance; Funds; Asset management; Sustainability; Greenwashing; SFDR; NFRD; Taxonomy; Investment.;

    Sammanfattning : The awareness of sustainability has increased significantly in recent years as a result of changes in the environment, economic trends and social structures. As a result of that, regulatory organizations have urged the European Union to overhaul the current regulation made to govern sustainable investing in Europe as many in the industry have felt that ESG performance reporting has lacked supervision. LÄS MER

  4. 19. En väsentlig hållbarhetsredovisning : En innehållsanalys av hållbarhetsredovisningen inom skogsindustrin

    Kandidat-uppsats, Linnéuniversitetet/Institutionen för ekonomistyrning och logistik (ELO)

    Författare :Olivia Pålsson; Anna Tour; [2021]
    Nyckelord :Sustainability Report; GRI; Global Reporting Initiative; Materiality; Materiality analysis; Law regulation; Forest industry; Hållbarhetsredovisning; GRI; Global Reporting Initiative; Väsentlighet; Väsentlighetsanalys; Lagreglering; Skogsindustri;

    Sammanfattning : Syftet med denna studie är att undersöka skillnaden i hållbarhetsredovisningens väsentlighet över tid innan hållbarhetsredovisning var obligatorisk (2013) och efter att den blev obligatorisk (2020). De tio valda hållbarhetsredovisningarna återfinns bland de fem största företagen i den svenska skogsindustrin. LÄS MER

  5. 20. Hållbarhetsredovisning - En studie utifrån ett intressentperepektiv

    Kandidat-uppsats, Högskolan i Halmstad/Akademin för företagande, innovation och hållbarhet

    Författare :Elvira Jarlfors; Mathilda Eryd; [2021]
    Nyckelord :: IASB; IFRS Foundation; Comment Letters; green marketing; greenwashing; stakeholder theory; legitimacy theory.; IASB; IFRS Foundation; Comment Letters; grön marknadsföring; greenwashing; intressentteorin; legitimitetsteorin.;

    Sammanfattning : AbstractThroughout the world today, there is unquestionably, an increasing interest surrounding issuesconcerning sustainability, and this has in turn led to new discussions regarding the developmentof sustainability reporting. It is mandatory in Sweden for example, for companies which meetcertain criteria set by the ÅRL, to prepare reports on sustainability, including a compulsoryannual summary. LÄS MER