Essays about: "Corporate Sustainability Reporting Directive"

Showing result 1 - 5 of 29 essays containing the words Corporate Sustainability Reporting Directive.

1. 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 finansiering

   Author : Morten Younie; Oskar Benson; [2024]
   Keywords : Sustainability; Sustainable Accounting; CSRD; Big 4 Accounting Firms; Non Financial Reporting;

   Abstract : 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

3. 2. Ready or not? : Analysis of the Swedish Energy Sector's Knowledge and View on CSRD

   University essay from KTH/Hållbar utveckling, miljövetenskap och teknik

   Author : Ellen Kornfeld; [2024]
   Keywords : CSRD; CSR; NFRD; ESG; SME Energy Sector; SWOT-Analysis; Knowledge-base Analysis; CSRD; CSR; NFRD; ESG; SMF Energisektorn; SWOT-Analys; Kunskapsanalys;

   Abstract : 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

4. 3. Sustainability priorities of Swedish companies: an analysis of materiality matrixes

   University essay from Uppsala universitet/Institutionen för geovetenskaper

   Author : Yegana Abbaszade; [2023]
   Keywords : banking; capital goods; consumption items; daily items; material; investment;

   Abstract : In this study, I used quantitative content analysis to analyze the materiality matrixes of sustainability reports to identify the sustainability priorities of major companies in Sweden. I focus on the 131 largest listed companies in the country within six industries: material, consumer goods, capital goods, daily goods, banks, and investment companies. READ MORE

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

   University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

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

   Abstract : 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. READ MORE

6. 5. Corporate Sustainability Due Diligence : the Swedish Quick Service Restaurant Sector

   University essay from SLU/Department of Molecular Sciences

   Author : Jonathan Gray Elliott; [2023]
   Keywords : Burger King; CSDDD Corporate Sustainability Due Diligence Directive; Environment; EU; Fast food; Max Hamburger; McDonald’s; Power; Quick Service Restaurant; Restaurant; Sustainability; Sweden; Wholesale;

   Abstract : This thesis project looked at the preparedness of the Quick Service Restaurant Sector (QSRS) in Sweden for the introduction of a new EU law in 2024, the Corporate Sustainability Due Diligence Directive (CSDDD). Food systems play a major role in the climate crisis, contributing up to one third of all greenhouse gas emissions, with the QSRS playing a significant role in this across the globe. READ MORE