Sökning: "voluntary environmental disclosure"
Visar resultat 1 - 5 av 26 uppsatser innehållade orden voluntary environmental disclosure.
1. Setting the scene: from voluntary to mandatory sustainability reporting in Korea
Master-uppsats, Lunds universitet/Internationella miljöinstitutetSammanfattning : Sustainability Reporting (SR) has hitherto been discretionary in most Asian countries; however, a new paradigm – mandatory SR – is emerging in South Korea, provoked by the EU’s SR regulation, Non-Financial Reporting Directive (NFRD) and Corporate Sustainability Reporting Directive (CSRD). The Korean government plans to enforce SR legislation in 2025, targeting large firms. LÄS MER
2. Sustainability Reporting of Small Companies: A Case of Sweden
Magister-uppsats, Högskolan i Gävle/FöretagsekonomiSammanfattning : As the environmental crises have increased around the world in the past decades, companies have become more aware of the importance of sustainability and social responsibility. While large companies are required by law to perform sustainability reports, small companies do so on a voluntary basis. LÄS MER
3. The impact of voluntary non-financial disclosure on profitability of listed companies
Magister-uppsats, Högskolan i Gävle/Avdelningen för ekonomiSammanfattning : Abstract Given the increasing concern for the global environmental issues and the related need for preservation of the ecosystem, voluntary non-financial disclosure has become more and more important to almost all economies today. However, empirical literature shows findings that are mixed, inconsistent and often contradictory; ranging from positive, to negative, to statistically insignificant relationships. LÄS MER
4. Can mandatory disclosure help to reduce industrial pollution? Assessing stakeholder use of the European Pollutant Release and Transfer Register in Germany.
Master-uppsats, Lunds universitet/LUCSUSSammanfattning : Industrial pollution abatement is key to accomplishing sustainability goals. Mandatory disclosure of pollution data, e.g. through the European Pollutant Release and Transfer Register (E-PRTR), promises reducing pollution through public pressure from stakeholders, such as NGOs, the media, and investors. LÄS MER
5. Hållbarhetsredovisning i mindre företag : Motiven bakom frivillig hållbarhetsredovisning i mindre svenskaföretag
Kandidat-uppsats, Högskolan Dalarna/Institutionen för kultur och samhälleSammanfattning : Bakgrund: Hållbarhetsrapportering omfattar företagets redovisning av miljömässiga, ekonomiska och sociala påverkan. Enligt svensk lag är det obligatoriskt för större företag att upprätta en hållbarhetsrapport men det finns även mindre företag som väljer att upprätta en hållbarhetsrapport trots att de inte omfattas av detta lagkrav. LÄS MER
