Essays about: "Corporate EU"

Showing result 1 - 5 of 145 essays containing the words Corporate EU.

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. Does CSR Performance Impact a Firms' Engagement in Earnings Management?

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

   Author : Tashfia Khan Latif; Maria Makhoul; [2024]
   Keywords : corporate social responsibility; earnings management; discretionary accruals; opportunistic perspective; integrative theory;

   Abstract : This study examines the relationship between corporate social responsibility (CSR) and earnings management (EM). Specifically, we question whether firms investing in CSR also behave in an ethical manner to constrain EM, or if they engage in CSR as a way to hide corporate misconduct. READ MORE

4. 3. Biodiversity Management in the Wind Power Industry - Examining Regulations, Incentives, and Corporate Practices Influencing Swedish Wind Power Companies

   University essay from Lunds universitet/Miljö- och energisystem

   Author : Tove Svegborn; [2024]
   Keywords : Biodiversity Management; Wind Power; Environmental Policy; Corporate Sustainability; Infrastructure Habitats; Nature Positive; Technology and Engineering;

   Abstract : The world is transitioning towards a renewable energy system to combat climate change and the wind power industry plays a key role in this shift. However, with the expansion of wind power concerns about its impact on local biodiversity have been raised. READ MORE

5. 4. #ReFashionNow: Investigating the Nexus Between Corporate Social Responsibility Discourse and the EU Strategy for Sustainable and Circular Textiles

   University essay from Lunds universitet/Statsvetenskapliga institutionen

   Author : Frida Månsson; [2024]
   Keywords : Textile industry; Corporate social responsibility; European Union; Critical frame analysis; Discourse; Law and Political Science;

   Abstract : This thesis investigates the intertwining of corporate social responsibility (CSR) discourse and the European Union's strategy for sustainable and circular textiles through a single case study and critical frame analysis (CFA). By doing this, concurring discourse between corporations and the institutions aimed at governing them can be problematised. READ MORE

6. 5. THE EUROPEAN TAXONOMY A study of Swedish and Norwegian companies view on a European taxonomy

   University essay from Göteborgs universitet/Statsvetenskapliga institutionen

   Author : Anna Gligoric; [2023-10-20]
   Keywords : Sustainability; EU taxonomy; Corporate social responsibility;

   Abstract : This research investigates the effects of EU Taxonomy implementation on sustainability reporting practices among companies in Sweden and Norway. Using an exploratory multiple case study approach, qualitative interviews were conducted to understand personal perceptions and outcomes within Swedish and Norwegian companies. READ MORE