Advanced search

Showing result 1 - 5 of 276 essays matching the above criteria.

  1. 1. "Wake up and smell the CSRD" Framing strategies employed by the Big 4 on discourse about CSRD

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

    Author : Morten Younie; Oskar Benson; [2024]
    Keywords : Sustainability; Sustainable Accounting; CSRD; Big 4 Accounting Firms; Non Financial Reporting;

    Abstract : With the Corporate Sustainability Reporting Directive (CSRD) coming into effect in the EU, a significant number of companies will be subjected to unprecedented non-financial reporting requirements. The Big 4 accounting firms (Deloitte, PwC, EY, KPMG) are important providers of sustainability assurance and, more generally, act as the allies of firms in both the political and corporate fields. READ MORE

  3. 2. THE SHIFTING DYNAMICS BETWEEN WORK AND LIFE IN REMOTE WORKING

    University essay from Göteborgs universitet/Institutionen för pedagogik, kommunikation och lärande

    Author : Bo An; [2023-10-10]
    Keywords : Work-life balance; work-family border theory; flexibility; remote working; new work practices; boundaries;

    Abstract : Purpose: Aiming to investigate how knowledge workers organise their work through boundary practice in remote working, this study has partnered with one online consulting company who provides professional accounting services to third party customers. This study tries to explore 1) how accountants organize their work through managing and shaping their physical and temporal boundaries to establish flexibility in remote working; 2) how are technologies harnessed to manage work-life boundaries in the context of remote working. READ MORE

  4. 3. From Tree Huggers to Money Makers: How ESG Scores Boost Corporate Financial Performance in the EU

    University essay from

    Author : Martin Ekendahl; Philippa Hedström; [2023-06-29]
    Keywords : ESG score; financial performance; stakeholder theory; the EU; fixed effects model;

    Abstract : This thesis examines the relationship between Environmental, Social, and Governance (ESG) scores and financial performance as measured by both accounting- and market-based measures; Return on Assets and Tobin's Q. The study takes a particular focus on the European Union (EU), more specifically on companies operating in the region and the union's strong commitment to achieving the Sustainable Development Goals (SDGs) and more general efforts towards a more sustainable future. READ MORE

  5. 4. Taking Climate into Account - Carbon Management Tools for Investment Decisions and Progress Tracking at an Energy Company

    University essay from Lunds universitet/Innovationsteknik

    Author : Rebecca Ahlin; Anna Malmberg; [2023]
    Keywords : Carbon accounting; carbon disclosure; carbon management; carbon management tools; environmental change management; internal carbon price; Technology and Engineering;

    Abstract : Background: Climate change is becoming a more urgent issue, where global agreements and regulations are putting pressure on companies to calculate and disclose their greenhouse gas emissions to combat the problem. Other driving forces of carbon disclosure for companies include social, economic, and financial pressure, as well as firm specific internal factors. READ MORE

  6. 5. The Impact of Oil Prices on Carbon Dioxide Emission Levels in Sweden : a time-series regression analysis of Sweden

    University essay from SLU/Dept. of Economics

    Author : Tilde Löfgren Weinebrandt; [2023]
    Keywords : oil prices; CO2 emissions; oil price elasticity; Multiple Linear Regression Model; Sweden; correlation;

    Abstract : Globally, CO2 emissions have increased over the last decades. This trend has been broken in Sweden, where CO2 emissions are declining. Oil is one of Sweden's largest sources of energy, accounting for over 20 % of all energy consumption, and oil combustion is a large source of CO2 emissions. READ MORE