Essays about: "Directive 2014 95 EU"
Showing result 6 - 10 of 22 essays containing the words Directive 2014 95 EU.
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6. Reviewing the Non-Financial Reporting Directive : An analysis de lege lata and de lege ferenda concerning sustainability reporting obligations for undertakings in the EU
University essay from Uppsala universitet/Juridiska institutionenAbstract : The Non-Financial Reporting Directive (“NFRD”),[1]is an important contributor to the European Union’s (EU) goal of creating a more sustainable future for all. By requiring large public-interest entities to report non-financial information relating to sustainability matters, the NFRD increases business transparency and gives stakeholders the opportunity to make more informed investment decisions, monitor corporate activities and initiate discussions based on current practices. READ MORE
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7. The Real Effects of Mandating Gender Diversity Disclosures
University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansieringAbstract : In this paper the real effects of mandatory non-financial disclosures are examined. More specifically, the effect the Directive 2014/95/EU has on the share of female directors in Swedish companies' boards. READ MORE
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8. 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 SchoolAbstract : In 2014 the European Union officially announced the Directive 2014/95/EU concerning disclosure of non-financial and diversity information, and consequently as of the financial year 2017, certain large undertakings are required to annually report information concerning the impact of their business activities related to the thematic categories ‘environmental matters’, ‘social & employee-related matters’, ‘respect for human rights’ and ‘anti-corruption & bribery matters’. Motivated by the desire to facilitate non-financial reporting practices for disclosure to enhance more sophisticated decision-making by stakeholders, the Directive allows for significant flexibility to capture the multidimensional nature of social and environmental issues for increased relevance, consistency and comparability of disclosures by undertakings in all sectors and across Member states. READ MORE
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9. 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 finansieringAbstract : 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
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10. Implementation of environmental strategies in companies’ management and control system : -a study of sustainability reporting in the forest-, paper-, mining- and steel industry in Sweden
University essay from SLU/Dept. of EconomicsAbstract : Sustainability reporting has grown in importance and transparency over the years. The reporting has in many countries gone from being voluntarily to become mandatory. This is the case within the EU, which adopted the non-financial reporting directive (2014/95/EU) in 2014. Sweden applied the directive in 2017 in the Annual Account Act. READ MORE
