Essays about: "CsrD"

Showing result 1 - 5 of 27 essays containing the word CsrD.

  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. 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

  4. 3. Influential Factors and Key Actors Shaping Sustainability Assurance Opinions: A Case Study of a Big-4 Firm

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

    Author : John Gerendas; Axel Tottie-Håkansson; [2024]
    Keywords : Sustainability assurance; CSRD; Comfort; Task-oriented language; Materiality construction;

    Abstract : The rise in sustainability reporting has increased the demand for sustainability assurance, especially in the light of new legislation, requiring more companies to undergo third-party assurance. This thesis provides insights into the practical work of a sustainability assuror in the sustainability assurance process and how sustainability assurance opinions are formed as well as how materiality is constructed. READ MORE

  5. 4. Sustainability priorities of Swedish companies: an analysis of materiality matrixes

    University essay from Uppsala universitet/Institutionen för geovetenskaper

    Author : Yegana Abbaszade; [2023]
    Keywords : banking; capital goods; consumption items; daily items; material; investment;

    Abstract : In this study, I used quantitative content analysis to analyze the materiality matrixes of sustainability reports to identify the sustainability priorities of major companies in Sweden. I focus on the 131 largest listed companies in the country within six industries: material, consumer goods, capital goods, daily goods, banks, and investment companies. READ MORE

  6. 5. Exploring implications of the EU Taxonomy on funding and disclosure for Swedish SMEs

    University essay from SLU/Dept. of Economics

    Author : Jessie Westerberg; Sofia Gren; [2023]
    Keywords : EU taxonomy; CSRD; GAR; BTAR; SMEs; Voluntary disclosure;

    Abstract : In 2019 the EU taxonomy was launched as a classification system that aims to provide a common language and framework for sustainable finance. The purpose is to guide investors and businesses to identify environmentally sustainable economic activities to support the transition towards a low-carbon, resource-efficient economy by 2050 within the EU. READ MORE