Essays about: "mandatory non-financial information reporting"
Showing result 6 - 10 of 14 essays containing the words mandatory non-financial information reporting.
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6. Sweden’s shift towards mandatory sustainability reporting : An investigation of non-financial disclosure by Swedish firms in light of the Directive 2014/95/EU
University essay from Uppsala universitet/Företagsekonomiska institutionenAbstract : In 2014, the European Union enforced the new directive 2014/95/EU, shifting voluntary disclosure of non-financial information into mandatory. On December 31, 2016, the Swedish government implemented the directive into the Swedish Annual Account Act (ÅRL) with a more extensive regulation than stipulated by the EU's minimum requirements. READ MORE
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7. 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
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8. 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 EconomicsAbstract : 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
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9. Sustainability assurance : A qualitative study exploring the assurance process, team and report of sustainability assurance
University essay from Umeå universitet/FöretagsekonomiAbstract : Sustainability assurance is on the uprising. Nowadays, more and more companies are thinking about sustainability which resulted in a growing market for sustainability assurance. The global reporting initiative (2013, p. READ MORE
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10. Early Experience of Mandatory Non-Financial Information Reporting in Sweden: A case study of how listed SMEs in the industrial sector have implemented the new law
University essay from Göteborgs universitet/Graduate SchoolAbstract : Motivation/Purpose: Increasing societal pressure on companies for higher transparency and accountability has led to a significant growth in issuance of non-financial reporting. As a result, the Swedish parliament has decided to extend the EU directive on disclosure of non-financial information and diversity information to force more Swedish companies to produce a sustainability report. READ MORE
