Essays about: "Corporate Reporting"
Showing result 1 - 5 of 249 essays containing the words Corporate Reporting.
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1. "Wake up and smell the CSRD" Framing strategies employed by the Big 4 on discourse about CSRD
University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansieringAbstract : 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. READ MORE
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2. Ready or not? : Analysis of the Swedish Energy Sector's Knowledge and View on CSRD
University essay from KTH/Hållbar utveckling, miljövetenskap och teknikAbstract : The thesis investigates the view and knowledge among large versus small and medium sized enterprises (SME) regarding the implementation of the Corporate Sustainability Reporting Directive (CSRD). To enable a broad collection of data the study carries out semi-structured interviews and surveys on companies and stakeholders within the Swedish energy sector, as well as a literature review. READ MORE
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3. THE EUROPEAN TAXONOMY A study of Swedish and Norwegian companies view on a European taxonomy
University essay from Göteborgs universitet/Statsvetenskapliga institutionenAbstract : This research investigates the effects of EU Taxonomy implementation on sustainability reporting practices among companies in Sweden and Norway. Using an exploratory multiple case study approach, qualitative interviews were conducted to understand personal perceptions and outcomes within Swedish and Norwegian companies. READ MORE
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4. In Pursuit of Legitimacy: A Decade of Non-Financial Reporting in the European Automotive Industry
University essay from Göteborgs universitet/Graduate SchoolAbstract : Non-Financial Reporting (NFR) has grown significantly in importance within corporate reporting, particularly in the automotive industry, which is struggling with substantial inherent environmental challenges. However, at the same time, many argue that the NFR in the automotive industry is lackluster and riddled with inconsistencies and information overload. READ MORE
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5. The Effects of Ownership Structure on Earnings Management in Public listed firms in Nigeria.
University essay from Göteborgs universitet/Graduate SchoolAbstract : The efficacy of corporate governance is enhanced when managers demonstrate a willingness to act in a manner that is contrary to the preferences of shareholders. An instance of management's potential disregard for shareholders' interests is the employment of accounting accruals as a means of manipulating earnings for management purposes. READ MORE