Essays about: "EU sustainability reporting"

Showing result 1 - 5 of 67 essays containing the words EU sustainability reporting.

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. THE EUROPEAN TAXONOMY A study of Swedish and Norwegian companies view on a European taxonomy

   University essay from Göteborgs universitet/Statsvetenskapliga institutionen

   Author : Anna Gligoric; [2023-10-20]
   Keywords : Sustainability; EU taxonomy; Corporate social responsibility;

   Abstract : 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

4. 3. 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

5. 4. Mandating transparency on deforestation and ecosystem conversion

   University essay from Lunds universitet/Internationella miljöinstitutet

   Author : Moritz Driescher; [2023]
   Keywords : sustainability reporting; mandatory disclosure; deforestation; ecosystem conversion; Earth and Environmental Sciences;

   Abstract : The production of eggs, meat, and dairy products in the EU indirectly contributes to deforestation and ecosystem conversion (DEC) in Latin America due to extensive imports of soy for animal feed. This thesis explores under which preconditions the mandatory European Sustainability Reporting Standards for the agriculture and farming sector can increase transparency in the opaque soy supply chains and incentivize reductions of imported DEC. READ MORE

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

   University essay from Uppsala universitet/Företagsekonomiska institutionen

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

   Abstract : 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). READ MORE