Essays about: "Corporate Sustainability Disclosures"

Showing result 16 - 20 of 22 essays containing the words Corporate Sustainability Disclosures.

  1. 16. Factors affecting the sustainability disclosures in Swedish State-Owned Enterprises as hybrid organizations

    University essay from Högskolan Kristianstad/Sektionen för hälsa och samhälle

    Author : Kamilla Persson; Theres Vingren; [2017]
    Keywords : State-Owned Enterprises SOEs ; Hybrid Organizations; Sustainability Reporting SR ; Global Reporting Initiative GRI ; Integrated Reporting IR ;

    Abstract : The Swedish SOEs carry an important role in the society since they are suppliers of public services and this puts greater demands on the SOEs to act align with the society’s interest and expectations. The SOEs have non-profit and financial goals (i.e. conflicting objectives). READ MORE

  2. 17. The Effect of Ownership Structure on the Sustainability Reporting Assurance Practice, A Quantitative Study on Factors Influencing the Choice of Sustainability Reporting Assurance in a Swedish Setting

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

    Author : Marcus Angelstig; Sanna Gustavsson; [2016]
    Keywords : sustainability reporting; voluntary assurance; institutional investors; ownership structure; sustainability assurance determinants;

    Abstract : The increasing amount of firms choosing to present corporate social responsibility (CSR) disclosures has led to an increased demand for reliability and credibility of sustainability reports. From an agency theory perspective, involving a third-party to verify the reliability of a firm's CSR report through a sustainability reporting assurance (SRA), can reduce the information asymmetry between a firm's management and its owners. READ MORE

  3. 18. Integrated Reporting in OMXS30 companies - An Analysis of Human Capital Disclosures

    University essay from Högskolan i Jönköping/IHH, Företagsekonomi

    Author : Nathalie Schulz; Frida Burenius; [2016]
    Keywords : Integrated reporting; IIRC; ; GRI; human capital; human capital disclosures; disclosure scoreboard; legitimacy theory; stakeholder theory; OMXS30;

    Abstract : Background and Problem: Sustainability reporting is a growing interest in today’s organizations and it is essential to report on non-financial matters. Many of the existing frameworks have been criticized for being used only of symbolical reasons which is why the concept of integrated reporting and the <IR> framework have been developed. READ MORE

  4. 19. Environmental Disclosure in Finnish and Swedish Annual and Sustainability Reports -a study of forest industry

    University essay from Göteborgs universitet/Företagsekonomiska institutionen

    Author : Susanna Vuorela; [2015-02-03]
    Keywords : Environmental reporting; content analysis; CONI model; Corporate Social;

    Abstract : Background and problem discussion: Sustainable development and corporate social responsibility are more and more important issues in the business world. Companies want to increasingly disclose information on their sustainable performance, and for example disclosures on environmental performance help organizations to manage relationships with their stakeholders. READ MORE

  5. 20. Sustainability Reporting in the Port Sector

    University essay from Lunds universitet/Internationella miljöinstitutet

    Author : Aline Maigret; [2014]
    Keywords : Sustainability reporting; environmental indicators; Global Reporting Initiative GRI ; port sector; Stakeholder theory; Corporate Social Responsibility CSR ; Business and Economics; Earth and Environmental Sciences;

    Abstract : Over the past ten years, there has been a substantial increase in corporate sustainability per-formance coupled with a need to voluntarily and publicly report on these issues. The current prominent and legitimate guidelines framing companies’ sustainability reporting practices are those proposed by the Global Reporting Initiative (GRI). READ MORE