Essays about: "Sustainability reporting and accounting"

Showing result 11 - 15 of 52 essays containing the words Sustainability reporting and accounting.

  1. 11. Sustainability Reports and the Missing of One Official Standard : Consequence for Audit Quality

    University essay from Umeå universitet/Företagsekonomi

    Author : Saron Bruno; Said Shariff; [2022]
    Keywords : Accounting standards; Sustainability Reporting; Auditing and Assurance;

    Abstract : Sustainability reporting has been increasing in popularity in the last decade giving medium tolarge companies a tool to communicate with their users about their sustainability activity. Asglobalization and technology were introduced and increased in demand many violations startedby companies including human right violation, economic inequality, pollution, etc. READ MORE

  2. 12. Perceptions of the Swedish audit and business communities on sustainability reporting : A quantitative study on the differences between the two populations

    University essay from Umeå universitet/Företagsekonomi

    Author : Jonatan Höjlind; Ezra Anglemier; [2022]
    Keywords : ;

    Abstract : This thesis explores the differences between the Swedish audit and business communities in their perceptions of sustainability reporting. We explore the link between accounting theories such as legitimacy, shareholder, stakeholder, and agency theory and our sample groups. By utilizing statistical testing of the differences in mean values. READ MORE

  3. 13. THE IMPORTANCE OF FORMULATING A UNIFORM STRUCTURE FOR NON-FINANCIAL REPORTING: A quantitative study based on the evidence from the automotive industry.

    University essay from Umeå universitet/Företagsekonomi

    Author : Asif Sarker; Mundi Mike-Hana Fongang; [2021]
    Keywords : Non-financial reporting; Sustainability reporting; Stakeholders; GRI; Automotive industry.;

    Abstract : Nowadays, sustainability has become a well-known and popular topic which has drawn the attention of many people worldwide. To fulfill their responsibility towards sustainability, the business world is shifting from an accounting-based accountability to an accountability-based accounting. READ MORE

  4. 14. 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

  5. 15. The Importance of Sustainability Accounting; A quantitative study in the light of the values of the Millennial Generation

    University essay from Lunds universitet/Företagsekonomiska institutionen

    Author : Tobias Cramer; Mohamad Natafji; [2021]
    Keywords : Millennials and Sustainability; Millennial’s job attractions; Working motivation; Sustainability Reporting; Sustainability Accounting Frameworks; Business and Economics;

    Abstract : The thesis investigates the perceptions about the importance of sustainability issues in the Millennial generation and the connection of the results to sustainability accounting to show how useful it is. The focus is particularly on sustainability as a criterion for job decisions and the extent to which it influences the motivation at work. READ MORE