Sökning: "voluntary mandatory sustainability reporting"

Visar resultat 1 - 5 av 29 uppsatser innehållade orden voluntary mandatory sustainability reporting.

1. 1. Textual Attributes of Integrated Reports and Economic Benefits: Evidence from a voluntary setting

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

   Författare :Tilde Emilsson; Ebba Kjellberg; [2023]
   Nyckelord :Integrated Reporting; Textual Attributes; Voluntary Disclosures; IIRF;

   Sammanfattning : This paper examines the economic benefits associated with textual attributes of Integrated Reports. Integrated Reporting is a corporate disclosure combining financial and non-financial information, and has since 2010 been mandatory for firms listed on the Johannesburg Stock Exchange. LÄS MER

3. 2. Hållbarhetsredovisning som marknadsföringsverktyg – En undersökning av de marknadsföringsrättsliga konsekvenserna av företagens hållbarhetsredovisning

   Uppsats för yrkesexamina på avancerad nivå, Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakulteten

   Författare :Saga Sthen; [2023]
   Nyckelord :EU-rätt; associationsrätt; marknadsföringsrätt; miljöpåståenden; hållbarhetsredovisning; Law and Political Science;

   Sammanfattning : Environmental and climate issues are becoming increasingly relevant in society. Both consumers and companies, as well as international organizations are placing greater focus on these issues. LÄS MER

4. 3. Reporting Standards (she/her)? : A Comparison of ESRS and GRI Sustainability Reporting Standards from an Ecofeminist Viewpoint

   Magister-uppsats, Uppsala universitet/Företagsekonomiska institutionen

   Författare :Julia Schudak; Heidbjort Arney Hoskuldsdottir; [2023]
   Nyckelord :Sustainability Reporting; Reporting Standards; Ecofeminism; Comparison; Content Analysis; ESRS; GRI;

   Sammanfattning : This thesis aims to find ecofeminist perspectives in sustainability reporting standards using content analysis and comparison. The most used sustainability reporting framework is GRI (Global Reporting Initiative), but the EU has introduced a new one, the ESRS (European Sustainability Reporting Standard). LÄS MER

5. 4. Setting the scene: from voluntary to mandatory sustainability reporting in Korea

   Master-uppsats, Lunds universitet/Internationella miljöinstitutet

   Författare :Silvia Kim; [2023]
   Nyckelord :Sustainability reporting; Reporting quality assessment; Best practice approach; South Korea; Scandinavia; Business and Economics;

   Sammanfattning : 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

7. 5. Does Directive (EU) 2022/2426 foster sustainability reporting quality? : A quantitative study on the compliance with, and quality of, the cross-cutting and topical standards derived from Directive (EU) 2022/2464

   Kandidat-uppsats, Linköpings universitet/Företagsekonomi

   Författare :Tobias Enander; Hampus Flygare; [2023]
   Nyckelord :Sustainability reporting quality SRQ ; sustainability disclosures; Directive EU 2022 2464 CSRD ; voluntary mandatory sustainability reporting; non- financial information NFI ;

   Sammanfattning : Background: On the 21st of April 2021, the EU Commission declared the adoption of Directive (EU) 2022/2464. This directive will significantly increase reporting requirements for companies within its scope. To this date, these sustainability standards are the most comprehensive yet and they aim to foster sustainability reporting quality. LÄS MER