Essays about: "Directive 2014 95 EU"

Showing result 1 - 5 of 14 essays containing the words Directive 2014 95 EU.

  1. 1. A directive to change the wor(l)d of sustainability reporting - An initial examination of non-financial disclosure by Swedish companies in light of the Directive 2014/95/EU

    University essay from Göteborgs universitet/Graduate School

    Author : Matilda Dahlenborg; Ellen Rohlén; [2020-07-01]
    Keywords : Directive 2014 95 EU; non-financial information; regulatory effect; comparability; mandatory disclosure; flexibility;

    Abstract : MSc in Accounting and Financial Management.... READ MORE

  2. 2. Mandatory Sustainability Reporting in Unlisted Firms: A Study of its Adoption and Effect on the Cost of Debt in a Swedish Setting

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

    Author : Love Berggren; Li Ji; [2020]
    Keywords : Mandatory sustainability reporting; Unlisted firms; Cost of debt;

    Abstract : Drawing on the EU Directive 2014/95 which imposes mandatory sustainability reporting for firms over a certain size since 2017 and the far-reaching Swedish application of this directive, this study explores (1) the existence and (2) the informational contents of the sustainability reports of 153 unlisted Swedish firms in the initial adoption year 2017, and (3) the impact of the regulation on the cost of debt of unlisted firms. We find firm size and state ownership to relate to both the existence and the content of these reports, which we interpret as legitimacy concerns influencing the sustainability reporting behavior of firms also in the mandatory setting. READ MORE

  3. 3. Implementation of Sutainability Reporting in the EU - A Comparative Case Study

    University essay from Uppsala universitet/Institutionen för geovetenskaper

    Author : Bettina Gaál; [2019]
    Keywords : Sustainable Development; Sustainability Reporting; EU Directive; governance framework; legislation;

    Abstract : The European Union has since the 1970s shifted their focus towards environmental policies and today they aim at the adequate implementation of environmental sustainability initiatives across all member states. The process of the implementation of sustainability reporting and corporate social responsibility (CSR) and the achievement of the SDGs require a multilevel governance paradigm-shift, provides a framework for all involved parties to act and perform accordingly. READ MORE

  4. 4. How have the guidelines in the EU-directive influenced large Swedish companies in their implementation of sustainability?

    University essay from Göteborgs universitet/Företagsekonomiska institutionen

    Author : Josefin Dahlbäck; Ludvig Tranell; [2018-08-06]
    Keywords : Sustainability reporting; EU-directive; Large Swedish Companies; Implementation of Sustainability; Vague definitions;

    Abstract : Background: Sustainability has become a subject of increased importance and a driving force for companies’ engagement in sustainability reporting. In order to ensure a minimum level of engagement and to increase transparency and comparability between companies a new directive, amending directive 2014/95/EU, is conducted by the European Union. READ MORE

  5. 5. Extent and quality of sustainability reporting: A content analysis of sustainability reporting for Swedish large cap and small cap firms under the new EU-directive legislation

    University essay from Göteborgs universitet/Graduate School

    Author : Carl Rost; [2018-07-02]
    Keywords : Sustainability reporting; EU-directive 2014 95 EU; content analysis; institutional theory;

    Abstract : MSc in Accounting.... READ MORE