Essays about: "human capital disclosures"

Found 3 essays containing the words human capital disclosures.

  1. 1. Rhetorical strategies in sustainability disclosure: a multiple case study on rhetorical strategies in sustainability disclosures: ethos, logos, pathos

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

    Author : Mian Wu; Xinhui Li; [2021]
    Keywords : Sustainability disclosure; Rhetorical strategy; Sustainability dimension; Discourse;

    Abstract : This thesis examines how companies portray themselves as sustainable and respond to stakeholders' sustainability concerns using rhetorical strategies. Drawing on rhetorical theory with a focus on Aristotle's rhetorical appeals to ethos (credibility), logos (reason), and pathos (emotion), we analyze five European companies' sustainability disclosures and investigate rhetorical strategies used in five sustainability dimensions. READ MORE

  2. 2. Integrated Reporting in OMXS30 companies - An Analysis of Human Capital Disclosures

    University essay from Högskolan i Jönköping/IHH, Företagsekonomi

    Author : Nathalie Schulz; Frida Burenius; [2016]
    Keywords : Integrated reporting; IIRC; ; GRI; human capital; human capital disclosures; disclosure scoreboard; legitimacy theory; stakeholder theory; OMXS30;

    Abstract : Background and Problem: Sustainability reporting is a growing interest in today’s organizations and it is essential to report on non-financial matters. Many of the existing frameworks have been criticized for being used only of symbolical reasons which is why the concept of integrated reporting and the <IR> framework have been developed. READ MORE

  3. 3. The International <IR> Framework’s impact on the social and relationship disclosures in the healthcare industry

    University essay from Högskolan i Jönköping/IHH, Företagsekonomi

    Author : Sandra Tingstedt; Alexander Esberg; [2016]
    Keywords : ;

    Abstract : Abstract Background and Problem: The altering business world and the growing requests from stakeholders have resulted in the establishment of new reports. These are among others Sustainability reports and Integrated Reporting. On the contrary, traditional financial reports do not consider the significance of intangible assets in modern entities. READ MORE