Sökning: "mandatory sustainability reporting"

Visar resultat 6 - 10 av 80 uppsatser innehållade orden mandatory sustainability reporting.

  1. 6. Early Insights in Accounting for the EU Taxonomy: A Case Study on an Industrial Company's Responses and Internal Implications

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

    Författare :Johan Elam; Mattias Löfvenberg; [2022]
    Nyckelord :Institutional pressure; Management control systems; Strategic responses; Sustainability reporting; EU Taxonomy;

    Sammanfattning : Scholars and practitioners have recently struggled in defining and integrating sustainability. In response, the European Commission enforced the Regulation (EU) 2020/852 in July 2020. Establishing a standard classification tool, defining environmentally sustainable economic activities to relocate financial flows towards low-carbon activities. LÄS MER

  2. 7. Companies Interpretation of CSR and its Growing Reporting Requirements

    Magister-uppsats, Jönköping University/Internationella Handelshögskolan

    Författare :Malin Svenson; Vilma Hugoson; [2022]
    Nyckelord :Corporate social responsibility; CSR; EU Directive; sustainability; communication; SME;

    Sammanfattning : Working with sustainability is becoming more and more important for companies, since thedemands in this area are constantly increasing. To communicate this work through reports, isbecoming a mandatory activity that companies are expected to do. LÄS MER

  3. 8. Effects of mandatory sustainability reporting in Sweden : A study on how the amendment has affected the content of Swedish companies’ sustainability reports

    Kandidat-uppsats, Jönköping University/Internationella Handelshögskolan

    Författare :Gabriel Butros; Junior Chukro; [2022]
    Nyckelord :Sustainability; Corporate social responsibility; CSR; Sustainability reporting; Stakeholders; Mandatory reporting; Annual Reports Act.; Hållbarhet; Företags samhällsansvar; CSR; Hållbarhetsrapportering; Intressenter; Obligatorisk rapportering; Årsredovisningslagen.;

    Sammanfattning : Stakeholders have for the past few years been interested in organizations' impact on sustainability, where economic, environmental, and social issues are prioritized. In 2017, the Annual Reports Act was amended. It now requires companies that meet the criteria to report their CSR activities and impact on sustainability-related issues annually. LÄS MER

  4. 9. Bolagsstyrning och Corporate Social Responsibility: Andelen kvinnliga styrelsemedlemmars påverkan på hållbarhetsarbete : En kvantitativ studie på 514 publika nordiska bolag år 2020

    Kandidat-uppsats, Högskolan i Gävle/Avdelningen för ekonomi

    Författare :Emma Andersson Niemi; Tilde Embretsen; [2022]
    Nyckelord :CSR; ESG; gender diversity; board diversity; corporate governance; CSR; ESG; könsdiversifiering; mångfald inom styrelsen; bolagsstyrning;

    Sammanfattning : Företag har sedan lång tid tillbaka frivilligt redovisat hållbarhetsinformation och idag finns det, inom EU, regler att alla större företag ska redovisa en hållbarhetsrapport. Utvecklingen stannar inte här och från år 2023 kan lagen om obligatorisk hållbarhetsrapportering komma att gälla alla börsnoterade bolag. LÄS MER

  5. 10. Does Mandatory Sustainability Reporting Decrease ESG-rating Disagreement? A Difference in Differences study on the EU Non-Financial Reporting Directive

    C-uppsats, Handelshögskolan i Stockholm/Institutionen för finansiell ekonomi

    Författare :Hugo Christensson; Elias Horn Maurin; [2022]
    Nyckelord :Corporate Social Responsibility; ESG Rating Disagreement; ESG Rating Agencies; Regulation; Disclosure;

    Sammanfattning : ESG-ratings are explicitly incorporated in investment decisions by investors with $121 trillion AUM. Ratings are based on diverse sustainability data, which is collected and synthesized by raters with different methodologies. The scores for identical stocks across raters have an observed correlation of 0. LÄS MER