Essays about: "Corporate Reporting"

Showing result 16 - 20 of 249 essays containing the words Corporate Reporting.

1. 16. Exploring European Union Corporate Sustainability Reporting Directive’s (CSRD) integration process implications on business strategy.

   University essay from Lunds universitet/Företagsekonomiska institutionen

   Author : Wiktoria Bartkowiak; Migle Skensbergaite; [2023]
   Keywords : Business and Economics;

   Abstract : Following the introduction of the Corporate Sustainability Reporting Directive (CSRD) by the European Commission, the complexity of sustainability reporting increased significantly concerning a vast number of companies. The lack of consideration in the literature on the implications it will have on the business strategy can create negative perceptions of the directive’s integration process for the companies and make the transition process more challenging than anticipated. READ MORE

3. 17. The assurance of sustainability information

   University essay from Lunds universitet/Företagsekonomiska institutionen

   Author : Wilhelm Ewert; Tobias Tillgren; [2023]
   Keywords : Sustainability Assurance; Corporate Sustainability Reporting Directive; Accounting Firms; Professional Associations; Institutional Work; Business and Economics;

   Abstract : The thesis researches work undertaken by big accounting firms and the professional association FAR to promote sustainability assurance in a Swedish context from the perspective of institutional work theory. The transposition of the CSRD into Swedish law constitutes a motivation for the study. READ MORE

4. 18. The Implications of the Implementation of the EU Taxonomy for Unlisted, Non-financial SMEs in the Energy Sector

   University essay from Lunds universitet/Internationella miljöinstitutet

   Author : Gabriele Celli; [2023]
   Keywords : SME; EU Regulations; EU Taxonomy; EU Green Deal; Renewable Energy; ESG reporting; non financial reporting; Corporate Sustainability Reporting Directive; CSRD; EU Law; Business and Economics;

   Abstract : .... READ MORE

5. 19. Do creditors reward sustainable supply chains? : a study on how scope 3 emissions affect the cost of debt of European firms

   University essay from Uppsala universitet/Företagsekonomiska institutionen

   Author : Ludvig Karlin; Hannes Prigorowsky; [2023]
   Keywords : Scope 1 emissions; Scope 3 emissions; Cost of debt; Sustainability reporting; CSRD; Carbon risk premium;

   Abstract : In context of the forthcoming Corporate Sustainability Reporting Directive, this study examines how scope 3 emissions and the reporting thereof affect the cost of debt. Further, it investigates how scope 1 emissions affect the cost of debt and how the two scopes differ in materiality. READ MORE

6. 20. 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