Sökning: "voluntary reporting"

Visar resultat 1 - 5 av 183 uppsatser innehållade orden voluntary reporting.

  1. 1. Humankapital i gruvnäringen : En kvantitativ studie om gruvnäringens redovisning av humankapital i årsrapporter

    Kandidat-uppsats, Högskolan i Gävle/Företagsekonomi

    Författare :Sara Johansson; Isabel Kaneteg; [2024]
    Nyckelord :Human capital; disclosure; voluntary reporting; legitimacy theory; mining industry; content analysis;

    Sammanfattning : .... LÄS MER

  3. 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

  4. 3. Exploring implications of the EU Taxonomy on funding and disclosure for Swedish SMEs

    Master-uppsats, SLU/Dept. of Economics

    Författare :Jessie Westerberg; Sofia Gren; [2023]
    Nyckelord :EU taxonomy; CSRD; GAR; BTAR; SMEs; Voluntary disclosure;

    Sammanfattning : In 2019 the EU taxonomy was launched as a classification system that aims to provide a common language and framework for sustainable finance. The purpose is to guide investors and businesses to identify environmentally sustainable economic activities to support the transition towards a low-carbon, resource-efficient economy by 2050 within the EU. LÄS MER

  5. 4. 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

  7. 5. 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