Essays about: "EU Accounting Standards"

Showing result 1 - 5 of 31 essays containing the words EU Accounting Standards.

1. 1. Taking Climate into Account - Carbon Management Tools for Investment Decisions and Progress Tracking at an Energy Company

   University essay from Lunds universitet/Innovationsteknik

   Author : Rebecca Ahlin; Anna Malmberg; [2023]
   Keywords : Carbon accounting; carbon disclosure; carbon management; carbon management tools; environmental change management; internal carbon price; Technology and Engineering;

   Abstract : Background: Climate change is becoming a more urgent issue, where global agreements and regulations are putting pressure on companies to calculate and disclose their greenhouse gas emissions to combat the problem. Other driving forces of carbon disclosure for companies include social, economic, and financial pressure, as well as firm specific internal factors. READ MORE

3. 2. Carbon Footprint of an Internet Service Provider : Exploring the carbon reduction potentials of a residential router applying EcoDesign

   University essay from KTH/Hållbar utveckling, miljövetenskap och teknik

   Author : Moritz Tjard Kübler; [2022]
   Keywords : ICT industry; carbon footprint; EcoDesign; GHG emissions; IKT-industrin; koldioxidavtryck; ekodesign; växthusgasutsläpp;

   Abstract : Global Warming is accelerated by human activity since the industrial revolution. We are currently experiencing the 4th industrial revolution with recent breakthroughs and rapid developments in digitalization, Industry 4.0 and Internet of Things (IoT). READ MORE

4. 3. Sustainability Reporting : A case study of challenges and future challenges with sustainability reporting methods

   University essay from KTH/Skolan för industriell teknik och management (ITM)

   Author : Sara Johansson; Ebba Ohlson; [2022]
   Keywords : Sustainability reporting; Sustainability reporting and accounting; Legitimacy; Comparability; Reliability; Inconsistency; Sustainability data; GRI; Reporting Standards; Reporting methods; Future forecast ; Hållbarhetsrapportering; Hållbarhetsrapportering och redovisning; Legitimitet; Jämförbarhet; Pålitlighet; Inkonsekvens; Hållbarhetsdata; Rapporteringsstandarder; Rapporteringsmetoder; GRI; Framtidsprognos ;

   Abstract : Challenges on how to approach global sustainability issues are increasing along with the growing global warming. This entails an increasing pressure on firms to manage sustainability- related issues, both deriving from governance regulations as well as a from a growing consciousness from public institutions. READ MORE

5. 4. Materiality in the context of Sustainability

   University essay from Göteborgs universitet/Graduate School

   Author : Emem Simon Inyangudom; [2020-07-01]
   Keywords : Sustainability; Materiality; Materiality assessment; Sustainability reporting; GRI; IFRS; IR; EU Directive; Stakeholders; Materiality marix; Materiality analysis;

   Abstract : Aim: This research aims to study the idea of materiality by examining how Swedish companies assess and report materiality in their sustainability reports. The research, therefore, sheds light on how materiality is being interpreted by companies in their sustainability reports and its potential to increase stakeholder accountability. READ MORE

6. 5. 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 Economics

   Author : Anna-Carin Fahlberg; [2020]
   Keywords : accounting postulates; corporate sustainability strategy; GRI; levers of control; sustainability management and control system; sustainability reporting;

   Abstract : 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