Sökning: "non-financial assurance"

Visar resultat 1 - 5 av 6 uppsatser innehållade orden non-financial assurance.

  1. 1. "Wake up and smell the CSRD" Framing strategies employed by the Big 4 on discourse about CSRD

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

    Författare :Morten Younie; Oskar Benson; [2024]
    Nyckelord :Sustainability; Sustainable Accounting; CSRD; Big 4 Accounting Firms; Non Financial Reporting;

    Sammanfattning : With the Corporate Sustainability Reporting Directive (CSRD) coming into effect in the EU, a significant number of companies will be subjected to unprecedented non-financial reporting requirements. The Big 4 accounting firms (Deloitte, PwC, EY, KPMG) are important providers of sustainability assurance and, more generally, act as the allies of firms in both the political and corporate fields. LÄS MER

  3. 2. 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

  4. 3. Sustainability assurance : A qualitative study exploring the assurance process, team and report of sustainability assurance

    Uppsats för yrkesexamina på avancerad nivå, Umeå universitet/Företagsekonomi

    Författare :Jafar Al-Halwachi; Maria Eklind; [2020]
    Nyckelord :sustainability assurance; Sweden; sustainability assurance process; non-financial assurance; external assurance on sustainability reports; stakeholder theory; legitimacy theory;

    Sammanfattning : Sustainability assurance is on the uprising. Nowadays, more and more companies are thinking about sustainability which resulted in a growing market for sustainability assurance. The global reporting initiative (2013, p. LÄS MER

  5. 4. Effekter av reglerad hållbarhetsrapportering på jämförbarhet och cherry picking : En studie baserad på kommande svensk lagstiftning om företags rapportering om hållbarhet

    Magister-uppsats, Högskolan i Gävle/Avdelningen för ekonomi

    Författare :Lina Fredriksson; Sandra Renström; [2016]
    Nyckelord :Sustainability reporting; regulation; comparability; cherry picking; enforcement; Hållbarhetsrapportering; reglering; jämförbarhet; cherry picking; enforcement;

    Sammanfattning : I dagsläget pågår reglering gällande hållbarhetsrapportering inom redovisningsområdet i syfte att uppnå harmonisering och jämförbarhet. Tidigare forskning visar att det finns problem med att uppnå jämförbarhet då det finns en flexibilitet i regleringen gällande innehållet i rapporterna som lämnar möjligheter att tillämpa cherry picking. LÄS MER

  7. 5. Effects of Planning systems of Universities on Management Control Systems and Organizational Performance : A case study at KTH

    Master-uppsats, KTH/Industriell ekonomi och organisation (Inst.)

    Författare :W R S M Ubaya Ashandika Higgoda; [2012]
    Nyckelord :ERP; ERPS; MCS; Cultural controls; Personnel controls; Organizational Performance; Not-for-profit organizations; KTH;

    Sammanfattning : Plannings systems which can be considered as modules of an Enterprise Resource Planning system play a vital role in different types of organizations. The effects of the planning systems towards the Management Control Systems and organizational performance are less investigated in the context of not-for-profit/service providing organizations. LÄS MER