Essays about: "European Standards"

Showing result 11 - 15 of 342 essays containing the words European Standards.

  1. 11. Mandating transparency on deforestation and ecosystem conversion

    University essay from Lunds universitet/Internationella miljöinstitutet

    Author : Moritz Driescher; [2023]
    Keywords : sustainability reporting; mandatory disclosure; deforestation; ecosystem conversion; Earth and Environmental Sciences;

    Abstract : The production of eggs, meat, and dairy products in the EU indirectly contributes to deforestation and ecosystem conversion (DEC) in Latin America due to extensive imports of soy for animal feed. This thesis explores under which preconditions the mandatory European Sustainability Reporting Standards for the agriculture and farming sector can increase transparency in the opaque soy supply chains and incentivize reductions of imported DEC. READ MORE

  3. 12. Solar Photovoltaic Fire Risks : FE-analysis of fire exposed solar photovoltaic systems and comparison of current legislation and recommendations from different countries

    University essay from Luleå tekniska universitet/Byggkonstruktion och brand

    Author : Elin Bergroth; Greta Torstensson; [2023]
    Keywords : Solar Photovoltaic; National Guidelines; Fire Department; FE-analysis; TASEF; Solceller; Nationella Riktlinjer; Räddningstjänst; FE-analys; TASEF;

    Abstract : The global use of energy increases every day and to meet the growing demand, energy sources are constantly being developed to become more efficient and reliable. During the last decade, the global solar photovoltaics (PV) capacity has increased every year and in 2017, solar PV was the global leading power source of renewable energy. READ MORE

  4. 13. IFRS PRACTICAL EXPEDIENTS: Exploring antecedents of the phenomenon and preparer choices when offered simplified accounting treatments

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

    Author : Heidi Hiltunen; Johanna Lindegren; [2023]
    Keywords : Practical expedient; Accounting choice; Cost vs. benefit; Rules vs. principles; IFRS;

    Abstract : This study investigates so-called practical expedients, a relatively new IFRS concept offering preparers simplified accounting choices. We run two parallel tracks: one qualitative part, where we analyse the definition of and the motivation for introducing practical expedients, and one quantitative part, where we collect annual report data to examine how practical expedients are applied by preparers. READ MORE

  5. 14. 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

  6. 15. Beyond Borders: The European Union's Legislative Approach in Regulating Deforestation

    University essay from Lunds universitet/Juridiska fakulteten; Lunds universitet/Juridiska institutionen

    Author : Laura Valentina Vargas Falla; [2023]
    Keywords : Law and Political Science;

    Abstract : Deforestation and forest degradation is an environmental phenomenon affecting the entire world. In 2021 the EU Commission proposed a Regulation on Deforestation-free Products, which is expected to repeal the EU Timber Regulation in 2023. READ MORE