Essays about: "Årsredovisningslagen."

Found 4 essays containing the word Årsredovisningslagen..

  1. 1. Effects of mandatory sustainability reporting in Sweden : A study on how the amendment has affected the content of Swedish companies’ sustainability reports

    University essay from Jönköping University/Internationella Handelshögskolan

    Author : Gabriel Butros; Junior Chukro; [2022]
    Keywords : Sustainability; Corporate social responsibility; CSR; Sustainability reporting; Stakeholders; Mandatory reporting; Annual Reports Act.; Hållbarhet; Företags samhällsansvar; CSR; Hållbarhetsrapportering; Intressenter; Obligatorisk rapportering; Årsredovisningslagen.;

    Abstract : Stakeholders have for the past few years been interested in organizations' impact on sustainability, where economic, environmental, and social issues are prioritized. In 2017, the Annual Reports Act was amended. It now requires companies that meet the criteria to report their CSR activities and impact on sustainability-related issues annually. READ MORE

  2. 2. Home States' Duty to Protect Human Rights - To what extent is Sweden requiring Swedish corporations to comply with human rights extraterritorially?

    University essay from Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakulteten

    Author : Gisela Jönsson; [2020]
    Keywords : Public International Law; Law and Political Science;

    Abstract : It has been argued that multinational corporations benefit from impunity when it comes to human rights violations due to inadequate corporate regulation in host states as well on the international level. Thus, there are three purposes of this thesis: first to examine to what extent states’ duty to protect human rights can be utilised to hold corporations accountable for human rights violations in their global activities. READ MORE

  3. 3. Miljöinformation i förvaltningsberättelsen

    University essay from SLU/Dept. of Economics

    Author : Jenny Gustafsson; [2008]
    Keywords : miljöinformation; förvaltningsberättelse; årsredovisningslagen; bankbransch; materialbransch;

    Abstract : The first of May 2005 changes were made in the Annual Accounts Act. The 2006 Annual Report of companies with more than ten employees or assets over 24 million SEK must include environmental information in the directors' report if it affects the company's development, result or position. READ MORE

  4. 4. Valmöjligheter inom IAS 40 : Vad påverkar och hur motiverar svenska fastighetsbolag besluten?

    University essay from IHH, Företagsekonomi

    Author : Erik Johansson; Henrik Johansson; [2005]
    Keywords : Accounting; Investment properties; Redovisning; Förvaltningsfastigheter; IAS 40; Beslutsfattande;

    Abstract : Background – From the 1st of January 2005 should companies, within the EU, listed on a stock market implement International Accounting Standards, IAS. This means among other things that assets can be valued with the fair value model which was not an option before according to Swedish regulations. READ MORE