Essays about: "Non-financial reporting"
Showing result 6 - 10 of 67 essays containing the words Non-financial reporting.
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6. Corporate Sustainability Reporting Directive : An analysis on the pre-implementation phase of CSRD in relation to stakeholder engagement, institutional logic, and networks
University essay from Malmö universitet/Institutionen för Urbana Studier (US)Abstract : The European Union (EU) has proposed and adopted the Corporate Sustainability Reporting Directive (CSRD) to enhance businesses' sustainability performance across the EU. The study focuses on the pre-implementation phase of CSRD within an audit and consulting company and its perceived effects on organizational processes and structures. READ MORE
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7. Nature’s Hidden Asset: Exploring Investors’ Awareness of Biodiversity
University essay from Lunds universitet/Ekonomisk-historiska institutionenAbstract : This thesis studies the awareness of the Swedish financial sector on biodiversity and nature-related information by analyzing the external communication reports of firms listed on the NasdaqOMX stock exchange in Stockholm. The reports are analyzed with the help of a checklist and a Python script. READ MORE
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8. Setting the scene: from voluntary to mandatory sustainability reporting in Korea
University essay from Lunds universitet/Internationella miljöinstitutetAbstract : 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
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9. 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/FöretagsekonomiAbstract : 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
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10. ESG Performance - Effect on acquisition premium
University essay fromAbstract : From a target perspective we investigate how environmental, social and governance (ESG) performance affects the premium paid in acquisitions. ESG has been growing in importance during the last decade, and reporting of non-financial data is increasing. READ MORE