Essays about: "voluntary assurance"
Showing result 1 - 5 of 11 essays containing the words voluntary assurance.
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1. Integration of climate risks and opportunities in corporate reporting: An explorative study on the Task Force on Climate-related Financial Disclosures in the European financial sector
University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansieringAbstract : Motivated by the increased relevance of climate-related financial dependencies, this thesis examines the implementation of the Task Force on Climate-related Financial Disclosures (TCFD) in the European financial sector. It additionally explores the disclosure motivations, from the perspective of economics-based and socio-political theories. READ MORE
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2. Board Characteristics and Corporate Social Responsibility Assurance: What Factors Matter in the U.S. Market?
University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansieringAbstract : This study aims to examine the influence of board characteristics - the critical components in the corporate governance mechanisms - on the adoption of corporate social responsibility (CSR) assurance. Based on a sample of 328 listed U.S. READ MORE
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3. The impact of stakeholders’ influence on transparency of sustainability report in Sweden within the GRI framework : A quantitative study
University essay from Umeå universitet/FöretagsekonomiAbstract : For the last two decades, Corporate Social Responsibility (CSR) has gained more and more attention since organisations have realised that their long-term success is increasingly depending on social and environmental contributions. In reaction to pressure expressed by stakeholders, entities are trying to meet the interest of internal and external stakeholders by issuing a large proportion of sustainability information in documents called sustainability reports. READ MORE
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4. Which small firm manager will opt out of having a voluntary audit in Sweden?
University essay from Umeå universitet/FöretagsekonomiAbstract : The business world and its perceived complex accounting structure has made a path for audit to acquire a key role in terms of delivering independent opinions considering the management assertions of the financial statements, as well as in assurance and advisory services. Both opinions and services are equally important for managers, owners and stakeholders of companies that are obliged to issue an audit report and for companies that operate in a context where audits are voluntary. READ MORE
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5. The Effect of Ownership Structure on the Sustainability Reporting Assurance Practice, A Quantitative Study on Factors Influencing the Choice of Sustainability Reporting Assurance in a Swedish Setting
University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansieringAbstract : The increasing amount of firms choosing to present corporate social responsibility (CSR) disclosures has led to an increased demand for reliability and credibility of sustainability reports. From an agency theory perspective, involving a third-party to verify the reliability of a firm's CSR report through a sustainability reporting assurance (SRA), can reduce the information asymmetry between a firm's management and its owners. READ MORE
