Essays about: "Transparency"

Showing result 41 - 45 of 1399 essays containing the word Transparency.

  1. 41. External Risks and Audit Fees. A Study on the Influence of external factors on audit fee determination.

    University essay from Umeå universitet/Företagsekonomi

    Author : Ernest Oppong; Allen Beng Ngum; [2023]
    Keywords : Audit fees; covid; Russia-Ukraine war; Agency theory; Auditing; and climate change.;

    Abstract : The need for reliable financial information has led to the establishment of audits as a vital component of corporate governance. Audits serve to enhance the credibility of financial statements, mitigate agency conflicts, and instill trust among stakeholders. READ MORE

  2. 42. Bringing human rights due diligence into law: Addressing modern slavery or business as usual? : A postcolonial assessment of the UK Modern Slavery Act’s compliance with the UN Guiding Principles on Business and Human Rights

    University essay from Uppsala universitet/Teologiska institutionen

    Author : Isabelle Kämpe; [2023]
    Keywords : UK Modern Slavery Act; MSA; UN Guiding Principles on Business and Human Rights; UNGP; modern slavery; human rights due diligence; HRDD; supply chain; transparency; postcolonialism; neo-colonialism; dependency theory;

    Abstract : Operating through complex supply chains and multiple jurisdictions, today’s business enterprises can outsource manufacturing to different parts of the world where they can take advantage of low labour- and production costs. In the global quest for businesses to maximise their profits, deteriorating working conditions for offshore labour workers are increasing the risks of human rights abuses. READ MORE

  3. 43. Sustainable Capital Investments : A Case Study of Production Equipment User and Supplier Cooperation in the Pharmaceutical Industry

    University essay from KTH/Produktionsutveckling

    Author : Sonja Lisa Sophia Thomaszik; [2023]
    Keywords : sustainable capital investments; Green Design; production development; hållbara kapitalinvesteringar; Grön Design; produktionsutveckling;

    Abstract : Capital investments provide both the opportunity and responsibility to design for sustainability since most of the environmental impact of a production system is determined by the design phase. However, today’s capital investment process of production lacks adaptation to sustainability needs. READ MORE

  4. 44. Sustainability Reporting and the developing role of the ESG/Sustainability Controller : A qualitative study among Swedish medium and large sized companies

    University essay from Umeå universitet/Företagsekonomi

    Author : Stefan Schaumberger; Vijitha Dasayanaka; [2023]
    Keywords : Sustainability; Sustainability Reporting; Sustainability Reporting Frameworks; Sustainability Reporting Unification; GRI; CSRD; ESG Controller; Sustainability Controller;

    Abstract : Sustainability is a universal topic that has gained in significance during the last decade due to the increased risks for society as well as the environment itself. Therefore, a lot more attention is given to how companies disclose upon their impact on environment, society and governance. READ MORE

  5. 45. The Brazilian Adoption of the Arm's Length Principle : Considerations and its Impact on the Country's Fiscal Sovereignty in Cross-border Commodities Transactions

    University essay from Uppsala universitet/Juridiska institutionen

    Author : Alexandre Magno Ramos Paiva; [2023]
    Keywords : Arm’s Length Principle; Practicability Principle; Transfer Pricing; Fiscal Sovereignty; Commodities.;

    Abstract : The thesis critically examines the Brazilian adoption of arm's length principle and assesses its impact on the country's fiscal sovereignty in cross-border commodities transactions. The arm's length principle is regarded as an useful tool for preventing tax avoidance and ensuring tax neutrality. READ MORE