Essays about: "Mandatory reporting"

Showing result 16 - 20 of 73 essays containing the words Mandatory reporting.

  1. 16. The DAC and primary law: effectiveness of taxpayer’s rights to privacy and personal data protection

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Jacopo Varallo; [2022]
    Keywords : Tax; Tax Law; EU Tax Law; EU Law; European Union; DAC; DAC7; Administrative Cooperation; Privacy; Data Protection; Exchange of Information; Reporting Obligation; Digital Platforms; Law and Political Science;

    Abstract : In a time where it is believed that the administrative cooperation between the Members States, in the form of exchange of information and, in particular, thought the mandatory automatic exchange of information without preconditions, is the most effective means of enhancing the correct assessment of taxes in cross-border situations, the bulk of information exchanged increased enormously. As the European Union took the lead in securing the creation of a legal ecosystem where the rights to privacy and personal data protection are effectively safeguarded, this trend poses significant concerns. READ MORE

  3. 17. Does Mandatory Sustainability Reporting Decrease ESG-rating Disagreement? A Difference in Differences study on the EU Non-Financial Reporting Directive

    University essay from Handelshögskolan i Stockholm/Institutionen för finansiell ekonomi

    Author : Hugo Christensson; Elias Horn Maurin; [2022]
    Keywords : Corporate Social Responsibility; ESG Rating Disagreement; ESG Rating Agencies; Regulation; Disclosure;

    Abstract : ESG-ratings are explicitly incorporated in investment decisions by investors with $121 trillion AUM. Ratings are based on diverse sustainability data, which is collected and synthesized by raters with different methodologies. The scores for identical stocks across raters have an observed correlation of 0. READ MORE

  4. 18. Baksidan av djurskyddsarbetet : finns det ett samband mellan veterinärernas djurskyddsanmälningar och hot, trakasserier och våld mot veterinärer i Sverige?

    University essay from SLU/Dept. of Animal Environment and Health

    Author : Mikaela Neijdebro; [2022]
    Keywords : djurskydd; kliniskt verksamma veterinärer; anmälningsplikt;

    Abstract : En viktig del av veterinärers roll i samhället är upprätthållandet av svenskt djurskydd. Ett av veterinärens verktyg är djurskyddsanmälningar, och veterinärer har en lagstadgad plikt att anmäla misstanke om brott mot djurskyddslagstiftningen till länsstyrelsen. READ MORE

  5. 19. The interpret transparency of sustainability reports

    University essay from Umeå universitet/Företagsekonomi

    Author : Svante Lindholm; Idowu Oluwaremilekun Oyeyemi; [2022]
    Keywords : Transparency; Sustainability; Sustainability report; Investors; Signaling theory; Legitimacy theory; Information asymmetry;

    Abstract : Sustainability reporting is something that has gained much ground lately, and there is no sign of it decreasing. The purpose of a sustainability report is to disclose the non-financial information between a company and its stakeholders. READ MORE

  6. 20. Sweden’s shift towards mandatory sustainability reporting : An investigation of non-financial disclosure by Swedish firms in light of the Directive 2014/95/EU

    University essay from Uppsala universitet/Företagsekonomiska institutionen

    Author : Ester Eriksson; Anton Lundberg; [2022]
    Keywords : Sustainability reporting; Investigation of non-financial disclosure; Directive 2014 95 EU;

    Abstract : In 2014, the European Union enforced the new directive 2014/95/EU, shifting voluntary disclosure of non-financial information into mandatory. On December 31, 2016, the Swedish government implemented the directive into the Swedish Annual Account Act (ÅRL) with a more extensive regulation than stipulated by the EU's minimum requirements. READ MORE