FÖRBÄTTRAD JÄMFÖRBARHET MELLAN FÖRETAGS HÅLLBARHETSRAPPORTER? En effektstudie av direktivet 2014/95/EU på större svenska företag inom gruvindustrin och telekommunikationsbranschen

Detta är en Kandidat-uppsats från Göteborgs universitet/Statsvetenskapliga institutionen

Sammanfattning: The interest in non-financial reporting and environmental impact has increased amongstakeholders. As an intervention, the EU Directive 2014/95/EU, also known as the nonfinancialreporting directive, was implemented in 2017. By regulating disclosure of nonfinancialinformation for bigger companies located in the EU, the Directive represents animportant step towards standardized reporting. One of the main goals with the Directive wasto improve the comparability between non-financial reports. However, the Directive has beencriticized regarding its non-transparency of how it allows companies to report their nonfinancialinformation through different frameworks, which for stakeholders means comparingdifficulties between companies non-financial reports. Hence, this Bachelor thesis aims toanswer the question: How has the comparability between companies non-financial reportschanged since the implementation of the Directive 2014/95/EU? In order to answer thequestion, non-financial reports from Swedish companies belonging to two different industrieshave been collected. The result indicates that the differences of the comparability between thecompanies non-financial information differs depending on the industry, which is the maincontribution of this studie.

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