Essays about: "Non-financial report"

Showing result 1 - 5 of 48 essays containing the words Non-financial report.

  1. 1. Textual Attributes of Integrated Reports and Economic Benefits: Evidence from a voluntary setting

    University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

    Author : Tilde Emilsson; Ebba Kjellberg; [2023]
    Keywords : Integrated Reporting; Textual Attributes; Voluntary Disclosures; IIRF;

    Abstract : This paper examines the economic benefits associated with textual attributes of Integrated Reports. Integrated Reporting is a corporate disclosure combining financial and non-financial information, and has since 2010 been mandatory for firms listed on the Johannesburg Stock Exchange. READ MORE

  3. 2. Auditor incentives and audit quality : A qualitative study regarding influence of incentives on audit quality based on Sri Lanka and Bangladesh.

    University essay from Umeå universitet/Företagsekonomi

    Author : Abeysiri Munasinghege Lasanthi; Sharmin Akther; [2023]
    Keywords : Financial incentives; Non-financial incentives; Auditor behaviour; Auditor motivation; Auditor performance; Audit evidence; Technology and Audit quality.;

    Abstract : The primary goal of this study is to identify the influence of auditor incentives in audit quality and how and why it influences the auditor in practice in south Asian countries like Sri Lanka and Bangladesh. This research will be relevant to authorities like audit firms, regulators, practitioners, and academics and it will be helpful to make the standard setup to establish the methods or procedures to offer the incentives which can be matched with the global context. READ MORE

  4. 3. 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

  5. 4. Cirkulär ekonomi i textilbranschen : en fallstudie om värdet att arbeta med upcycling i textilbranschen

    University essay from SLU/Dept. of Economics

    Author : Hanna Rumm; Emma Öberg; [2022]
    Keywords : Textilbranschen; cirkulär ekonomi; upcycling;

    Abstract : Företagens ansvar inom hållbarhet är väldiskuterat i näringslivet såväl som i samhället. Regeringskansliet rapport om ansvar beskriver hur näringslivet kan främja arbetet inom hållbarhet med hjälp av verktyget Corporate Social Responsibility (CSR). READ MORE

  6. 5. 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