Essays about: "FINANCIAL REPORTING STANDARDS"

Showing result 21 - 25 of 75 essays containing the words FINANCIAL REPORTING STANDARDS.

1. 21. Implementation of environmental strategies in companies’ management and control system : -a study of sustainability reporting in the forest-, paper-, mining- and steel industry in Sweden

   University essay from SLU/Dept. of Economics

   Author : Anna-Carin Fahlberg; [2020]
   Keywords : accounting postulates; corporate sustainability strategy; GRI; levers of control; sustainability management and control system; sustainability reporting;

   Abstract : Sustainability reporting has grown in importance and transparency over the years. The reporting has in many countries gone from being voluntarily to become mandatory. This is the case within the EU, which adopted the non-financial reporting directive (2014/95/EU) in 2014. Sweden applied the directive in 2017 in the Annual Account Act. READ MORE

3. 22. Integrated Reporting in swedish organizations : motives for implementation, benefits and challenges

   University essay from SLU/Dept. of Economics

   Author : Stina Laggren; Saga Larsson; [2019]
   Keywords : corporate reporting; integrated reporting; institutional theory; integrated thinking; legitimacy theory; swedish organizations; stakeholder theory; standards; sustainability reporting;

   Abstract : Sustainability reporting has increased over the years due to stakeholder demands. Traditional sustainability reports have an isolated approach to sustainability and disclose information regarding social and environmental issues separate from the financial report. READ MORE

4. 23. Exploring sustainability reporting – The case of Brazil

   University essay from Lunds universitet/Företagsekonomiska institutionen

   Author : Elinor Wessman; [2019]
   Keywords : sustainability reporting; Brazil; corporate sustainability index; Global Reporting Initiative; corporate social sustainability; Business and Economics;

   Abstract : Purpose: The purpose of this thesis is to describe sustainability reporting practices in Brazilian corporations listed on B3. Methodology: The investigation for thesis was based on a content analysis. READ MORE

5. 24. Is operating performance driving stock performance? - A study on Swedish listed real estate companies

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

   Author : Oscar Lundqvist; [2019]
   Keywords : Value relevance; Real estate; Operating performance; IFRS; IAS 40;

   Abstract : As suggested by the title, the purpose of this study is to analyse the relationship between stock performance and operating performance using a sample of Swedish listed real estate companies. In recent years, Swedish real estate companies have experienced positive development profits and stock prices, driven by favourable development in real estate prices. READ MORE

6. 25. Utsläppsrätter : Klassificering och värdering av företag i Nordamerika och Europa

   University essay from Högskolan i Borås/Akademin för textil, teknik och ekonomi

   Author : Tova-Li Nordin; Josefin Roskvist; [2018]
   Keywords : Emission allowance; Cap-and-trade; FERC; IFRIC 3; Regulation; Carbon accounting; IASB; FASB; Utsläppsrätter; Handelssystem; FERC; IFRIC 3; Reglering; Utsläppsredovisning; IASB; FASB;

   Abstract : Handelssystem för utsläppsrätter används av flertalet länder och områden i ett försök att minska klimatförändringarna. Syftet med dessa handelssystem är att ge företag ekonomiska incitament att minska sina utsläpp av växthusgaser och på så vis gemensamt minska utsläppen på ett kostnadseffektivt sätt. READ MORE