Essays about: "Non-financial report NFR"
Found 2 essays containing the words Non-financial report NFR.
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1. Determinants of Materiality of Non-Financial Disclosure and Implication on Information Asymmetry A study of environmental disclosure of environmentally sensitive industries
University essay from Göteborgs universitet/Graduate SchoolAbstract : This study explores the influence of non-binding guidelines published by EU Directive to the materiality of companies' non-financial reports. In order to identify the materiality level of NFR, the authors manually assess the materiality level of each report by giving scores according to the materiality disclosure quality (MDQ) index. READ MORE
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2. On the direct comparability of non-financial reports from a “Climate Action” & emissions perspective : - with specific reference to Large Cap companies on the Swedish Stock Market over a ten year period
University essay from Mittuniversitetet/Institutionen för ekonomi, geografi, juridik och turismAbstract : There are problems connected to the non-financial reports (NFRs) prepared by companies. The purpose of this study is to compare over a ten year period, the NFRs of Large Cap companies on the Swedish Stock Market, from a “Climate Action” and emissions perspective, to determine if the direct comparability of NFRs has increased within companies, if the direct comparability of NFRs between companies has increased and if regulations launched during the past decade have increased the direct comparability of NFRs. READ MORE