Essays about: "Non-Financial Reporting Directive"

Showing result 1 - 5 of 11 essays containing the words Non-Financial Reporting Directive.

  1. 1. Reviewing the Non-Financial Reporting Directive : An analysis de lege lata and de lege ferenda concerning sustainability reporting obligations for undertakings in the EU

    University essay from Uppsala universitet/Juridiska institutionen

    Author : Jacqueline Björklund; [2021]
    Keywords : Non-Financial Reporting; sustainability; non-financial information; law; accounting; eu; eu-law; NFRD; Taxonomy; disclosure; Sweden; de lege ferenda; european green deal; disclosure regulation; Non-Financial Reporting Directive; SFDR; 2014 95; 2013 34; sustainable; icke-finansiell information; hållbarhetsrapportering; hållbarhetsrapport; eu-rätt; gröna given; taxonomi; 2014 95; direktiv 2014 95;

    Abstract : The Non-Financial Reporting Directive (“NFRD”),[1]is an important contributor to the European Union’s (EU) goal of creating a more sustainable future for all. By requiring large public-interest entities to report non-financial information relating to sustainability matters, the NFRD increases business transparency and gives stakeholders the opportunity to make more informed investment decisions, monitor corporate activities and initiate discussions based on current practices. READ MORE

  2. 2. A directive to change the wor(l)d of sustainability reporting - An initial examination of non-financial disclosure by Swedish companies in light of the Directive 2014/95/EU

    University essay from Göteborgs universitet/Graduate School

    Author : Matilda Dahlenborg; Ellen Rohlén; [2020-07-01]
    Keywords : Directive 2014 95 EU; non-financial information; regulatory effect; comparability; mandatory disclosure; flexibility;

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

  3. 3. 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

  4. 4. Implementation of Sutainability Reporting in the EU - A Comparative Case Study

    University essay from Uppsala universitet/Institutionen för geovetenskaper

    Author : Bettina Gaál; [2019]
    Keywords : Sustainable Development; Sustainability Reporting; EU Directive; governance framework; legislation;

    Abstract : The European Union has since the 1970s shifted their focus towards environmental policies and today they aim at the adequate implementation of environmental sustainability initiatives across all member states. The process of the implementation of sustainability reporting and corporate social responsibility (CSR) and the achievement of the SDGs require a multilevel governance paradigm-shift, provides a framework for all involved parties to act and perform accordingly. READ MORE

  5. 5. Investigating the Driving Forces Behind the Decision to Install Solar Power Systems as a Part of CSR : A Qualitative Study on Swedish Firms

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

    Author : Johanna Eriksson; Anna Pálsdóttir; [2019]
    Keywords : CSR; Sustainability; Solar Power Systems; CSR; Hållbarhet; Solcellssystem;

    Abstract : The urgency for firms to acknowledge and correct for their carbon footprint is increasing in scale and importance. A key to long run firm survival lies in whether companies take their Corporate Social Responsibility (CSR) seriously. READ MORE