Essays about: "NFR"

Showing result 1 - 5 of 7 essays containing the word NFR.

  1. 1. In Pursuit of Legitimacy: A Decade of Non-Financial Reporting in the European Automotive Industry

    University essay from Göteborgs universitet/Graduate School

    Author : Lukas Lidvall; Viktor Rafstedt; [2023-07-04]
    Keywords : ;

    Abstract : 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

  2. 2. A Closer Look Into Traceability Management of Non-Functional Requirements in a DevOps Environment

    University essay from Göteborgs universitet/Institutionen för data- och informationsteknik

    Author : ALTUG ALTETMEK; FILIP LEWENHAGEN; [2022-10-05]
    Keywords : DevOps; NFR; requirement; traceability;

    Abstract : Due to DevOps being a fast emerging way of conducting a software development process, there are little to no research covering how the traceability of non-functional requirements is managed in these environments. We conducted an exploratory case study at an IT consultant company who had a team working with DevOps practices, interviewing the team and collecting observational data. READ MORE

  3. 3. Determinants of Materiality of Non-Financial Disclosure and Implication on Information Asymmetry A study of environmental disclosure of environmentally sensitive industries

    University essay from Göteborgs universitet/Graduate School

    Author : Citra Janiencia Setiani; Thitinan Jindanom; [2021-06-24]
    Keywords : Non-financial report; materiality; information asymmetry; Materiality Disclosure Quality MDQ ;

    Abstract : This study explores the influence of non-binding guidelines published by EU Directive to the materiality of companies' non-financial reports. In order to identify the materiality level of NFR, the authors manually assess the materiality level of each report by giving scores according to the materiality disclosure quality (MDQ) index. READ MORE

  4. 4. On the direct comparability of non-financial reports from a “Climate Action” & emissions perspective : - with specific reference to Large Cap companies on the Swedish Stock Market over a ten year period

    University essay from Mittuniversitetet/Institutionen för ekonomi, geografi, juridik och turism

    Author : Frances Clarke Hermansson; [2021]
    Keywords : Non-financial report NFR ; comparability; sustainability; framework; indicator; unit of measurement; physical quantity; CO2e; GHG emissions.;

    Abstract : There are problems connected to the non-financial reports (NFRs) prepared by companies. The purpose of this study is to compare over a ten year period, the NFRs of Large Cap companies on the Swedish Stock Market, from a “Climate Action” and emissions perspective, to determine if the direct comparability of NFRs has increased within companies, if the direct comparability of NFRs between companies has increased and if regulations launched during the past decade have increased the direct comparability of NFRs. READ MORE

  5. 5. Transparency and Disclosure – Are We Doing Enough? : The NFRD’s effect on transparency and its benefits for actors in the Swedish food industry

    University essay from Jönköping University/IHH, Företagsekonomi

    Author : Emma Landén; Lukas Berntsson; Maja Törnqvist; [2021]
    Keywords : Corporate Social Responsibility CSR ; Greenwashing; Non-financial Reporting NFR ; Sustainability; Transparency;

    Abstract : Abstract Problem: As sustainability grows larger in importance for consumers, so does the demand for information on companies’ sustainability work. In this situation, greenwashing has become a viable strategy for companies to use as a competitive advantage. READ MORE