Essays about: "CSR reporting"

Showing result 1 - 5 of 128 essays containing the words CSR reporting.

1. 1. Ready or not? : Analysis of the Swedish Energy Sector's Knowledge and View on CSRD

   University essay from KTH/Hållbar utveckling, miljövetenskap och teknik

   Author : Ellen Kornfeld; [2024]
   Keywords : CSRD; CSR; NFRD; ESG; SME Energy Sector; SWOT-Analysis; Knowledge-base Analysis; CSRD; CSR; NFRD; ESG; SMF Energisektorn; SWOT-Analys; Kunskapsanalys;

   Abstract : The thesis investigates the view and knowledge among large versus small and medium sized enterprises (SME) regarding the implementation of the Corporate Sustainability Reporting Directive (CSRD). To enable a broad collection of data the study carries out semi-structured interviews and surveys on companies and stakeholders within the Swedish energy sector, as well as a literature review. READ MORE

3. 2. CSR performance and financial performance: the moderating role of CSR disclosure quality

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

   Author : Sofia Dagfalk; Sofia Vögeli; [2023]
   Keywords : CSR performance; Financial performance; Auditing of CSR disclosure; Audit provider; Auditor independence;

   Abstract : This paper examines the moderating effect of CSR disclosure quality on the relationship between CSR performance and financial performance, using a sample of European listed firms. It is predicted that CSR performance, jointly with CSR disclosure quality, has a positive effect on financial performance. READ MORE

4. 3. Corporate Social Responsibility and Earnings Management

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

   Author : Amanda Jansson; Johanna Radler; [2023]
   Keywords : earnings management; corporate social responsibility; ESG; discretionary accruals; transparent financial reporting;

   Abstract : This study aims to investigate the relationship between CSR and constraint of earnings management on Swedish firms listed on OMX Stockholm. Earnings management is estimated using two accrual-based models to detect discretionary accruals. The first hypothesis explores whether a continuous CSR score is correlated with earnings management. READ MORE

5. 4. Corporate Involvement in Charitable Engagements : Exploring the Dynamics of Corporate-Charity Collaborators

   University essay from KTH/Skolan för industriell teknik och management (ITM)

   Author : Mikaela Jansson; Katarina Ölander Gür; [2023]
   Keywords : CSR; corporate-charity collaborations; sustainability reporting; charitable engagements;

   Abstract : In today's business environment, organizations are expected to engage in Corporate Social Responsibility (CSR), which involves balancing their economic success with positive social and environmental impact. Collaborating with charitable organizations can be a way for companies to engage in socially responsible activities and given the increasing focus on CSR, there is a potential for an enhanced interaction between companies and charitable organizations. READ MORE

6. 5. Towards a Sustainable Future : An Examination of Corporate Responses to the CSRD in the Real-Estate Sector

   University essay from Uppsala universitet/Företagsekonomiska institutionen

   Author : Paulina Mattila; Sara Sasi; [2023]
   Keywords : CSRD; Corporate Response; European Regulations; Strategy Implementation; Value Chain Implementation; CSR; Sustainability; Sustainability Reporting; Sustainability Implementation; Institutional Theory;

   Abstract : Research Purpose: The Corporate Sustainability Reporting Directive (CSRD) is a new regulation within the EU thataims to end greenwashing, by aligning existing frameworks, expand the scope including valuechain activities, simplify reporting, and increase comparability of EU firms for investors andstakeholders. The CSRD was established in January 2023, therefore the purpose of this study isto explore and research the CSRD impact and the corporate response of firms subject to itsstandards soon. READ MORE