Essays about: "Non-financial reporting"

Showing result 21 - 25 of 67 essays containing the words Non-financial reporting.

1. 21. 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, Företagsekonomi

   Author : Emma Landén; Lukas Berntsson; Maja Törnqvist; [2021]
   Keywords : Corporate Social Responsibility CSR ; Greenwashing; Non-financial Reporting NFR ; Sustainability; Transparency;

   Abstract : 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

3. 22. The EU Taxonomy and Swedish Funds

   University essay from Lunds universitet/Innovationsteknik

   Author : Ebba Edholm; [2021]
   Keywords : ESG; Sustainable Investments; EU Taxonomy; Business and Economics;

   Abstract : A new regulation regarding sustainability is currently being implemented by the EU. The EU Taxonomy Regulation, TR, is a classification system that defines sustainable economic activities and standardizes the reporting of sustainability factors for both non-financial companies and financial market participants. READ MORE

4. 23. Licence to Talk : Sustainability Managers and their Managerial Realities within the Corporate Sustainability Paradox

   University essay from Uppsala universitet/Företagsekonomiska institutionen

   Author : Mounia El hajjari Borg; Elin Sundberg; [2021]
   Keywords : Sustainability managers; sustainability-dedicated professionals; sustainable development; sustainable management; corporate sustainability; corporate paradox; CSR; stakeholders; governance; sustainability strategies; communication; strategic communication; sustainability reporting; non-financial disclosure; private sector in Sweden; paradox approach; paradox perspective; business case; social and environmental responsibility; organizations; multinationals; MNC; Nils Brunsson; organizational theory; organizational hypocrisy; neo-institutionalism; organizational individuals; organizational tension on the individual level; decision-making; action; business operations; isomorphism; institutional logics; market logics; reporting frameworks; GRI; global reporting initiative; walk the talk; change making; change agent; systemic change; behaviour and human resources; identity work; organizational sociology; legitimacy; organizational external and internal pressures.; Hållbarhetschefer; hållbarhetsrelaterade roller; hållbar utveckling; hållbar ledning; hållbarhet; paradox; CSR; intressenter; styrning; hållbarhetsstrategier; kommunikation; strategisk kommunikation; hållbarhetsrapportering; icke-finansiell information; privat sektor i Sverige; paradox perspektiv; affärsstrategi; socialt och miljöansvar; organisationer; multinationella företag; MNC; Nils Brunsson; organisationsteori; organizational hypocrisy; hyckleri; neo-institutionalism; organisatoriska individer; individnivå; beslutsfattande; affärsverksamhet; isomorfism; institutionell logik; marknadslogik; rapporteringsramverk; GRI; global reporting initiativ; walk the talk; förändringsarbete; förändringsagent; systemförändring; beteende och mänskliga resurser; identitetsarbete; organisatorisk sociologi; legitimitet; externa och interna påtryckningar.;

   Abstract : While sustainability-dedicated managers and related titles represent a profession that has hardly existed for more than a decade, it is not surprising that the field of research concentrating on these professionals is in itself relatively new. With an increasing demand for corporations to take their social and environmental responsibility, and a corporate sustainability characterized by tension and paradox, we found it of importance to explore the role and entanglements of these professionals. READ MORE

5. 24. 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 : 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

6. 25. Assuring sustainability information : a study on the role of the independent third-party auditor in sustainability reporting assurance

   University essay from SLU/Dept. of Economics

   Author : Simon Jonsson; [2020]
   Keywords : assurance; sustainability assurance; sustainability reporting; environmental reporting; NFRD; GRI; triple bottom line;

   Abstract : This thesis aims to provide a better understanding on the phenomenon of assurance of sustainability reports (SR) in Sweden by studying the role of the auditor through the lens of institutional theory. The subject is specifically relevant to sustainability managers, auditors and accountants as well as policy makers. READ MORE