Sökning: "sustainable accounting"
Visar resultat 1 - 5 av 191 uppsatser innehållade orden sustainable accounting.
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 finansieringSammanfattning : 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
2. From Tree Huggers to Money Makers: How ESG Scores Boost Corporate Financial Performance in the EU
Kandidat-uppsats,Sammanfattning : This thesis examines the relationship between Environmental, Social, and Governance (ESG) scores and financial performance as measured by both accounting- and market-based measures; Return on Assets and Tobin's Q. The study takes a particular focus on the European Union (EU), more specifically on companies operating in the region and the union's strong commitment to achieving the Sustainable Development Goals (SDGs) and more general efforts towards a more sustainable future. LÄS MER
3. "GRI PÅ STEROIDER" : Hur en större revisionsbyrå formar och anpassar sig tillEU:s nya direktiv för hållbarhetsrapportering (CSRD)
Uppsats för yrkesexamina på avancerad nivå, Luleå tekniska universitet/Institutionen för ekonomi, teknik, konst och samhälleSammanfattning : The new sustainability directive Corporate Sustainability Reporting Directive [CSRD] isdescribed as the biggest thing that has happened since International Financial ReportingStandards [IFRS] was implemented in the reporting world. A watered-down Non-FinancialReporting Directive [NFRD] will be given new strength through CSRD, which entails higherand stricter requirements for reporting companies to report sustainability information to, amongother things, improve comparability and credibility, and as a step on the way to equatingsustainability reporting with financial reporting. LÄS MER
4. Paths forward for Sustainable Maritime Transport : A techno-economic optimization framework for next generation vessels
Master-uppsats, KTH/Skolan för industriell teknik och management (ITM)Sammanfattning : Recently, the decarbonization of maritime transport has received increased attention, in order to align with the targets of the Paris Agreement. In 2023, the International Maritime Organization unveiled their revised greenhouse gas strategy with an ambitious target: net-zero emissions by 2050. LÄS MER
5. Successful reuse of construction materials across projects - A study on methods and practices
M1-uppsats, Linköpings universitet/Kommunikations- och transportsystem; Linköpings universitet/Tekniska fakultetenSammanfattning : Byggbranschen är Europas och Sveriges största avfallsproducent och står för ungefär en tredjedel av alla klimatutsläpp. Nu när råmaterialet blir dyrare, i kombination med att materialflödet är linjärt, finns ett ökat incitament att bespara och utnyttja befintliga resurser. LÄS MER