Essays about: "2014 95"

Showing result 1 - 5 of 88 essays containing the words 2014 95.

  1. 1. Reviewing the Non-Financial Reporting Directive : An analysis de lege lata and de lege ferenda concerning sustainability reporting obligations for undertakings in the EU

    University essay from Uppsala universitet/Juridiska institutionen

    Author : Jacqueline Björklund; [2021]
    Keywords : Non-Financial Reporting; sustainability; non-financial information; law; accounting; eu; eu-law; NFRD; Taxonomy; disclosure; Sweden; de lege ferenda; european green deal; disclosure regulation; Non-Financial Reporting Directive; SFDR; 2014 95; 2013 34; sustainable; icke-finansiell information; hållbarhetsrapportering; hållbarhetsrapport; eu-rätt; gröna given; taxonomi; 2014 95; direktiv 2014 95;

    Abstract : The Non-Financial Reporting Directive (“NFRD”),[1]is an important contributor to the European Union’s (EU) goal of creating a more sustainable future for all. By requiring large public-interest entities to report non-financial information relating to sustainability matters, the NFRD increases business transparency and gives stakeholders the opportunity to make more informed investment decisions, monitor corporate activities and initiate discussions based on current practices. READ MORE

  2. 2. 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 School

    Author : Matilda Dahlenborg; Ellen Rohlén; [2020-07-01]
    Keywords : Directive 2014 95 EU; non-financial information; regulatory effect; comparability; mandatory disclosure; flexibility;

    Abstract : MSc in Accounting and Financial Management.... READ MORE

  3. 3. Mandatory Sustainability Reporting in Unlisted Firms: A Study of its Adoption and Effect on the Cost of Debt in a Swedish Setting

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

    Author : Love Berggren; Li Ji; [2020]
    Keywords : Mandatory sustainability reporting; Unlisted firms; Cost of debt;

    Abstract : Drawing on the EU Directive 2014/95 which imposes mandatory sustainability reporting for firms over a certain size since 2017 and the far-reaching Swedish application of this directive, this study explores (1) the existence and (2) the informational contents of the sustainability reports of 153 unlisted Swedish firms in the initial adoption year 2017, and (3) the impact of the regulation on the cost of debt of unlisted firms. We find firm size and state ownership to relate to both the existence and the content of these reports, which we interpret as legitimacy concerns influencing the sustainability reporting behavior of firms also in the mandatory setting. READ MORE

  4. 4. 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 Economics

    Author : Anna-Carin Fahlberg; [2020]
    Keywords : accounting postulates; corporate sustainability strategy; GRI; levers of control; sustainability management and control system; sustainability reporting;

    Abstract : 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

  5. 5. All That Glitters Is Not Gold: An exploratory study into converging and diverging stakeholders perceptions of sustainability reporting

    University essay from Lunds universitet/Företagsekonomiska institutionen

    Author : Seline van de Wouw; Natali Bremer; [2020]
    Keywords : Sustainability reporting; EU Dir 2014 95; Global Reporting Initiative; Stakeholder theory; Stakeholder salience; Institutional theory; Isomorphic pressures; Normativity; Business and Economics;

    Abstract : Purpose: The purpose of this thesis is to critically explore how a regulatory, community and organizational stakeholder perceive their role in the context of sustainability reporting as well as identify convergence and divergence between these different stakeholder perceptions. Methodology: We chose a qualitative-abductive approach to our case study of sustainability reporting by interviewing three stakeholders representing three different stakeholder perspectives. READ MORE