Sökning: "materiality assessment"

Visar resultat 1 - 5 av 35 uppsatser innehållade orden materiality assessment.

  1. 1. Dubbel väsentlighetsanalys i praktiken : En kvalitativ studie om kritiska steg i analysprocessen

    Master-uppsats, KTH/Hållbar utveckling, miljövetenskap och teknik

    Författare :Sigrid Hjelm Redin; [2024]
    Nyckelord :Sustainability Reporting; Materiality Assessment; Double Materiality; Stakeholder Engagement; CSRD; NFRD; Hållbarhetsrapportering; Väsentlighetsanalys; Dubbel Väsentlighetsanalys; Intressentengagemang; CSRD; NFRD;

    Sammanfattning : Ekonomisk tillväxt kan ge upphov till bland annat klimatförändringar och sociala ojämlikheter, och innebär ett hot mot EU:s och världens fortsatta överlevnad. EU har därav framfört en tydlig strategi för hållbar utveckling i sin så kallade gröna giv, som syftar till att bana väg för en grön omställning i EU och vars slutmål är klimatneutralitet senast år 2050. LÄS MER

  2. 2. Analysing the development of materiality disclosures in sustainability reporting within the Swedish construction sector during the last decade

    Master-uppsats, Göteborgs universitet/Graduate School

    Författare :Nalika Sandamali; Sawani Pavithrani; [2023-07-03]
    Nyckelord :Sustainability Reporting; Global Reporting Initiatives; Materiality; Materiality Assessment; Institutional Theory;

    Sammanfattning : This study examines the disclosure of materiality assessments in sustainability reports of prominent Swedish construction firms, aiming to explore the extent to which companies adhered to GRI guidelines and whether there were any discernible shifts in disclosure practices from 2012 to 2021. We have used content analysis to gather data and analyse it through scoring. LÄS MER

  3. 3. Exploring European Union Corporate Sustainability Reporting Directive’s (CSRD) integration process implications on business strategy.

    Magister-uppsats, Lunds universitet/Företagsekonomiska institutionen

    Författare :Wiktoria Bartkowiak; Migle Skensbergaite; [2023]
    Nyckelord :Business and Economics;

    Sammanfattning : Following the introduction of the Corporate Sustainability Reporting Directive (CSRD) by the European Commission, the complexity of sustainability reporting increased significantly concerning a vast number of companies. The lack of consideration in the literature on the implications it will have on the business strategy can create negative perceptions of the directive’s integration process for the companies and make the transition process more challenging than anticipated. LÄS MER

  4. 4. Prisjustering i entreprenad : En analys av 6:3 AB 04 och ABT 06 och indexering med en nordisk komparativ utblick

    Uppsats för yrkesexamina på avancerad nivå, Stockholms universitet/Juridiska institutionen

    Författare :Malin Atran; [2023]
    Nyckelord :Entreprenadrätt; prisjustering; kostnadsändring; force majeure; 6:3 AB 04; 6:3 ABT 06; komparation; indexering; Entreprenadindex; KPI;

    Sammanfattning : The construction industry has faced major challenges in recent years. A number of different circumstances have had a great impact on the global economy, one of the largest being Russia’s military invasion of Ukraine, but also the Covid-19 pandemic, the impending energy crisis and the increasing inflation. LÄS MER

  5. 5. Aesthetics of Ambiguity : A critical assessment of in-person reenactment and multifaceted temporality in the films of Pedro Costa

    Master-uppsats, Stockholms universitet/Filmvetenskap

    Författare :Maria Charlotte Hustad; [2023]
    Nyckelord :Cinema studies; documentary theory; reenactment; Pedro Costa; Gilles Deleuze; the crystal-image;

    Sammanfattning : This thesis investigates temporal dimensions of reenactment in experimental filmmaking, with a particular focus on the prominent use of this practice in the cinema of Portuguese director Pedro Costa. The research analyzes the non-professional actors’ performances in Costa’s films and broadly explores the implications of cinematic in-person reenactment, a term coined by Ivone Margulies. LÄS MER