Essays about: "Non-financial issues"
Showing result 6 - 10 of 36 essays containing the words Non-financial issues.
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6. THE IMPORTANCE OF FORMULATING A UNIFORM STRUCTURE FOR NON-FINANCIAL REPORTING: A quantitative study based on the evidence from the automotive industry.
University essay from Umeå universitet/FöretagsekonomiAbstract : Nowadays, sustainability has become a well-known and popular topic which has drawn the attention of many people worldwide. To fulfill their responsibility towards sustainability, the business world is shifting from an accounting-based accountability to an accountability-based accounting. READ MORE
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7. 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 turismAbstract : 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
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8. Investment Decisions and ESG - Fund managers' perceptions of ESG information when making investment decisions
University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansieringAbstract : ESG issues play an increasingly important role in today's societies. As a non-financial component, its place in investment decision-making may be difficult to grasp and thereby applied differently among investors. Combined with new emerging regulation, the questions concerning ESG are in a field of constant development. READ MORE
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9. The Reputation Circle : A study of the interplay between the reputational perception of companies and the effect on their non-financial performance
University essay from Umeå universitet/FöretagsekonomiAbstract : Reputation nowadays is a determinant of companies’ strategy. We used a qualitative study approach, based on semi-structured interviews. The choice of subject was motivated by recent scandals involving big corporations. We started therefore from the postulate that big corporations would rather not want to communicate on those issues. READ MORE
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10. A directive to change the wor(l)d of sustainability reporting - An initial examination of non-financial disclosure by Swedish companies in light of the Directive 2014/95/EU
University essay from Göteborgs universitet/Graduate SchoolAbstract : In 2014 the European Union officially announced the Directive 2014/95/EU concerning disclosure of non-financial and diversity information, and consequently as of the financial year 2017, certain large undertakings are required to annually report information concerning the impact of their business activities related to the thematic categories ‘environmental matters’, ‘social & employee-related matters’, ‘respect for human rights’ and ‘anti-corruption & bribery matters’. Motivated by the desire to facilitate non-financial reporting practices for disclosure to enhance more sophisticated decision-making by stakeholders, the Directive allows for significant flexibility to capture the multidimensional nature of social and environmental issues for increased relevance, consistency and comparability of disclosures by undertakings in all sectors and across Member states. READ MORE
