Essays about: "Materiality construction"

Showing result 1 - 5 of 19 essays containing the words Materiality construction.

  1. 1. Influential Factors and Key Actors Shaping Sustainability Assurance Opinions: A Case Study of a Big-4 Firm

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

    Author : John Gerendas; Axel Tottie-Håkansson; [2024]
    Keywords : Sustainability assurance; CSRD; Comfort; Task-oriented language; Materiality construction;

    Abstract : The rise in sustainability reporting has increased the demand for sustainability assurance, especially in the light of new legislation, requiring more companies to undergo third-party assurance. This thesis provides insights into the practical work of a sustainability assuror in the sustainability assurance process and how sustainability assurance opinions are formed as well as how materiality is constructed. READ MORE

  2. 2. Analysing the development of materiality disclosures in sustainability reporting within the Swedish construction sector during the last decade

    University essay from Göteborgs universitet/Graduate School

    Author : Nalika Sandamali; Sawani Pavithrani; [2023-07-03]
    Keywords : Sustainability Reporting; Global Reporting Initiatives; Materiality; Materiality Assessment; Institutional Theory;

    Abstract : This study examines the disclosure of materiality assessments in sustainability reports of prominent Swedish construction firms, aiming to explore the extent to which companies adhered to GRI guidelines and whether there were any discernible shifts in disclosure practices from 2012 to 2021. We have used content analysis to gather data and analyse it through scoring. READ MORE

  3. 3. Latest developments in sustainability reporting: How the TCFD framework shapes the understanding of climate risks

    University essay from Lunds universitet/Institutionen för tjänstevetenskap

    Author : Andreea Neagu; [2022]
    Keywords : sustainability reporting; TCFD framework; relational theory of risk; risk communication; environmental risk communication; finance; transition finance; climate-related physical risks; transition risks; strategy; aviation industry.; Social Sciences;

    Abstract : This thesis explores how the latest trends in sustainability reporting are shaping the understanding of climate-related risks. Having the Task Force on Climate-Related Financial Disclosures (TCFD) framework as a proxy, this thesis focuses on the double materiality perspective, namely on how new disclosures are related not only to organizational efforts in lowering emissions, but on disclosures based on a climate-scenario analysis wherein companies are stressing the impacts of climate-related risks on their infrastructure and operations in the same time. READ MORE

  4. 4. Materiality and Brand Discursivity: Study case on commodities and discursive practices in the Swedish market.

    University essay from Lunds universitet/Avdelningen för etnologi

    Author : Ray Rodriguez Manrique; [2022]
    Keywords : Discourse Analysis; Brand discourse; Materiality; Commodities; Social Biography of Objects; Cultural Sciences;

    Abstract : This thesis analyzes the link between materiality and brand discursiveness. This study examines how material culture contributes to brand narratives' meaning and symbolic construction. For this purpose, the creation of commodities with metal obtained from molten guns is analyzed through a discursive analysis and anthropological theory. READ MORE

  5. 5. Multi-Purpose Women Center for a Community in Kisarawe,Tanzania - Enhancing social resilience through architecture

    University essay from Lunds universitet/Institutionen för arkitektur och byggd miljö

    Author : Katharina Frank; [2022]
    Keywords : Arts and Architecture;

    Abstract : Architecture greatly influences people‘s lives regarding health, stability, and education and is crucial for economic and social development. This architectural thesis project aims to improve the living conditions of a marginalized community in a rural Tanzanian village, Kisarawe, through a design proposal. READ MORE