Essays about: "GRI"

Showing result 1 - 5 of 93 essays containing the word GRI.

  1. 1. 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 : MSc in Accounting and Financial Management.... READ MORE

  2. 2. How China and Nordic countries conceptualise Corporate Social Responsibility : – A study of senior decision-makers’ statements within the banking sector

    University essay from Högskolan Dalarna/Kinesiska

    Author : Johanna Fagerström; [2020]
    Keywords : sustainability report; sustainable banking; Chinese banks; Nordic banks; sustainability; Corporate Social Responsibility CSR ; Global Reporting Initiative GRI ; green finance; senior decision-maker; tone at the top; Chinese harmony; 13th Five-Year Plan;

    Abstract : The “statement” from senior decision-maker is a section in the sustainability           report, where the most “senior decision-maker” of the institution (such as CEO,            chairman, or equivalent senior position) gives the personal view about the           relevance of sustainability to the ​institution and its strategy for addressing           sustainability. Such a statement is one medium used by company leaders to            communicate their attitudes and values to stakeholders in sustainability reports. READ MORE

  3. 3. Assuring sustainability information : a study on the role of the independent third-party auditor in sustainability reporting assurance

    University essay from SLU/Dept. of Economics

    Author : Simon Jonsson; [2020]
    Keywords : assurance; sustainability assurance; sustainability reporting; environmental reporting; NFRD; GRI; triple bottom line;

    Abstract : This thesis aims to provide a better understanding on the phenomenon of assurance of sustainability reports (SR) in Sweden by studying the role of the auditor through the lens of institutional theory. The subject is specifically relevant to sustainability managers, auditors and accountants as well as policy makers. READ MORE

  4. 4. 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 finansiering

    Author : Love Berggren; Li Ji; [2020]
    Keywords : Mandatory sustainability reporting; Unlisted firms; Cost of debt;

    Abstract : 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

  5. 5. Non-financial reporting: What about the internal interest? : A quantitative study on commission in the private sector

    University essay from Umeå universitet/Företagsekonomi; Umeå universitet/Företagsekonomi

    Author : Pernilla Danielsson; Sandra Ek; [2020]
    Keywords : Sustainability reporting; GRI; Non-financial report; Stakeholders; Employees; Internal interest;

    Abstract : The topic of sustainability has never been as relevant as it is today. Most recently, we have been following climate activists strike worldwide, the U.S. withdraw from the Paris Agreement and we have seen the world elite leave climate meetings without agreements. READ MORE