Essays about: "ESRS"

Found 4 essays containing the word ESRS.

  1. 1. 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

  3. 2. Lobbying against increased accountability: The case of the European Sustainability Reporting Standards (ESRS)

    University essay from Handelshögskolan i Stockholm/Institutionen för nationalekonomi

    Author : Benita Helena Kaulina; [2023]
    Keywords : Policy instruments; Lobbying; Sustainability reporting; European Green Deal; CSRD;

    Abstract : This study investigates the feedback received in the public consultation process for the European Sustainability Reporting Standards to determine if business associations engaged in lobbying by comparing the policy positions of said business associations to organizations geared towards examining and advocating for sustainability topics. The effects of the organization's characteristics on policy positions were examined based on findings of previous studies suggesting distinct factors determine the decision to lobby and the success of such actions. READ MORE

  4. 3. Reporting Standards (she/her)? : A Comparison of ESRS and GRI Sustainability Reporting Standards from an Ecofeminist Viewpoint

    University essay from Uppsala universitet/Företagsekonomiska institutionen

    Author : Julia Schudak; Heidbjort Arney Hoskuldsdottir; [2023]
    Keywords : Sustainability Reporting; Reporting Standards; Ecofeminism; Comparison; Content Analysis; ESRS; GRI;

    Abstract : This thesis aims to find ecofeminist perspectives in sustainability reporting standards using content analysis and comparison. The most used sustainability reporting framework is GRI (Global Reporting Initiative), but the EU has introduced a new one, the ESRS (European Sustainability Reporting Standard). READ MORE

  5. 4. An Assessment of Swedish Construction Companies Preparedness for the CSRD

    University essay from KTH/Hållbar utveckling, miljövetenskap och teknik

    Author : Karin Markendahl; [2023]
    Keywords : CSRD; ESRS; Sustainability Reporting; GRI; EU sustainability reporting; construction sector sustainability reporting; CSRD; ESRS; Hållbarhetsrapportering; GRI; EU:s hållbarhetsrapportering; byggsektorns hållbarhetsrapportering;

    Abstract : This master’s thesis investigates the preparedness of a selection of medium-sized Swedish construction companies for the upcoming Corporate Sustainability Reporting Directive (CSRD). By examining the companies’ awareness and knowledge of the new regulation, this thesis aims to provide insights into the challenges and opportunities they may encounter. READ MORE