Essays about: "Non-Financial Reporting Directive"
Showing result 11 - 15 of 22 essays containing the words Non-Financial Reporting Directive.
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11. EU rules on sustainability reporting - A study of the initiatives regarding transparency and disclosure from a Swedish perspective
University essay from Lunds universitet/Institutionen för handelsrättAbstract : Making Europe climate neutral by 2050 is the primary goal of the European Green Deal. This goal has given rise to sustainable finance and action plans for financing sustainable growth. Such commitment is ensured by the legal initiatives put forward by the Commission. READ MORE
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12. Transparency and Disclosure – Are We Doing Enough? : The NFRD’s effect on transparency and its benefits for actors in the Swedish food industry
University essay from Jönköping University/IHH, FöretagsekonomiAbstract : Abstract Problem: As sustainability grows larger in importance for consumers, so does the demand for information on companies’ sustainability work. In this situation, greenwashing has become a viable strategy for companies to use as a competitive advantage. READ MORE
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13. 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 SchoolAbstract : In 2014 the European Union officially announced the Directive 2014/95/EU concerning disclosure of non-financial and diversity information, and consequently as of the financial year 2017, certain large undertakings are required to annually report information concerning the impact of their business activities related to the thematic categories ‘environmental matters’, ‘social & employee-related matters’, ‘respect for human rights’ and ‘anti-corruption & bribery matters’. Motivated by the desire to facilitate non-financial reporting practices for disclosure to enhance more sophisticated decision-making by stakeholders, the Directive allows for significant flexibility to capture the multidimensional nature of social and environmental issues for increased relevance, consistency and comparability of disclosures by undertakings in all sectors and across Member states. READ MORE
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14. 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 EconomicsAbstract : 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
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15. Implementation of Sutainability Reporting in the EU - A Comparative Case Study
University essay from Uppsala universitet/Institutionen för geovetenskaperAbstract : 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
