Essays about: "Non-Financial Reporting Directive"

Showing result 6 - 10 of 22 essays containing the words Non-Financial Reporting Directive.

  1. 6. Setting the scene: from voluntary to mandatory sustainability reporting in Korea

    University essay from Lunds universitet/Internationella miljöinstitutet

    Author : Silvia Kim; [2023]
    Keywords : Sustainability reporting; Reporting quality assessment; Best practice approach; South Korea; Scandinavia; Business and Economics;

    Abstract : Sustainability Reporting (SR) has hitherto been discretionary in most Asian countries; however, a new paradigm – mandatory SR – is emerging in South Korea, provoked by the EU’s SR regulation, Non-Financial Reporting Directive (NFRD) and Corporate Sustainability Reporting Directive (CSRD). The Korean government plans to enforce SR legislation in 2025, targeting large firms. READ MORE

  3. 7. Does Directive (EU) 2022/2426 foster sustainability reporting quality? : A quantitative study on the compliance with, and quality of, the cross-cutting and topical standards derived from Directive (EU) 2022/2464

    University essay from Linköpings universitet/Företagsekonomi

    Author : Tobias Enander; Hampus Flygare; [2023]
    Keywords : Sustainability reporting quality SRQ ; sustainability disclosures; Directive EU 2022 2464 CSRD ; voluntary mandatory sustainability reporting; non- financial information NFI ;

    Abstract : Background: On the 21st of April 2021, the EU Commission declared the adoption of Directive (EU) 2022/2464. This directive will significantly increase reporting requirements for companies within its scope. To this date, these sustainability standards are the most comprehensive yet and they aim to foster sustainability reporting quality. READ MORE

  4. 8. 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

  5. 9. 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

  6. 10. 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