Essays about: "Voluntary Disclosures"
Showing result 1 - 5 of 24 essays containing the words Voluntary Disclosures.
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1. Analysing the development of materiality disclosures in sustainability reporting within the Swedish construction sector during the last decade
University essay from Göteborgs universitet/Graduate SchoolAbstract : This study examines the disclosure of materiality assessments in sustainability reports of prominent Swedish construction firms, aiming to explore the extent to which companies adhered to GRI guidelines and whether there were any discernible shifts in disclosure practices from 2012 to 2021. We have used content analysis to gather data and analyse it through scoring. READ MORE
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2. Textual Attributes of Integrated Reports and Economic Benefits: Evidence from a voluntary setting
University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansieringAbstract : 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
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3. Legitimacy strategies in sustainability reporting : A study of negative disclosure strategies' impact on stakeholders
University essay from Karlstads universitet/Handelshögskolan (from 2013)Abstract : Sustainability reports should provide a balanced picture of a company’s sustainability aspects, but because of its voluntary nature, overly positive aspects are often presented (Holder-Webb et al., 2009; Lougee & Wallace, 2008). READ MORE
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4. 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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5. Examining Voluntary Corporate Disclosures about Reverse Factoring
University essay from Göteborgs universitet/Graduate SchoolAbstract : Reverse factoring (RF) is a working capital arrangement through which a buyer involves a financial institution to buy invoices from suppliers on a discount and repays such loan at a later date. This leads to a reduction in days receivable for the supplier. READ MORE