Essays about: "Directive 2014 95 EU"

Showing result 11 - 15 of 22 essays containing the words Directive 2014 95 EU.

  1. 11. 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

  3. 12. 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

  4. 13. 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 : Background and problem discussion: Sustainability reporting (SR) is a topic which has become increasingly important for organisations over the last thirty years. The quality of SR is an aspect which has been heavily scrutinised and reports have been criticised for lacking balance, reliability and comparability. READ MORE

  5. 14. Approaching sustainability reporting: A pragmatic constructivist case study in a Swedish energy company

    University essay from Göteborgs universitet/Graduate School

    Author : Sofia Hjert; Camilla Musse Rasmussen; [2017-08-09]
    Keywords : sustainability reporting; approaching; EU-directive 2014 95 eu; energy-industry; pragmatic constructivism; actor; reality construction;

    Abstract : Background and problem discussion: The EU-directive was adopted into Swedish Annual Act in 2016. The new legislation requires medium and large companies to disclose non-financial information and diversity by the financial year of 2017. READ MORE

  6. 15. Adapting the new regulation of sustainability accounting: The logics behind managerial choices and the effect on practices

    University essay from Göteborgs universitet/Graduate School

    Author : Linda Hansson; Amanda Hellgren; [2017-08-09]
    Keywords : Sustainability reporting; European Directive 2014 95 EU; adaptation process; institutional theory; institutional logics; isomorphism; isopraxism;

    Abstract : Aim: The study aims to explore which logics that drive managerial choices in the initial phase of adapting the new regulation of sustainability accounting. The study further aims to explore how the managerial choices made affect the practices of an organization. READ MORE