Essays about: "Voluntary Sustainability Standards"

Showing result 1 - 5 of 23 essays containing the words Voluntary Sustainability Standards.

1. 1. Textual Attributes of Integrated Reports and Economic Benefits: Evidence from a voluntary setting

   University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

   Author : Tilde Emilsson; Ebba Kjellberg; [2023]
   Keywords : Integrated Reporting; Textual Attributes; Voluntary Disclosures; IIRF;

   Abstract : 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

3. 2. Reporting Standards (she/her)? : A Comparison of ESRS and GRI Sustainability Reporting Standards from an Ecofeminist Viewpoint

   University essay from Uppsala universitet/Företagsekonomiska institutionen

   Author : Julia Schudak; Heidbjort Arney Hoskuldsdottir; [2023]
   Keywords : Sustainability Reporting; Reporting Standards; Ecofeminism; Comparison; Content Analysis; ESRS; GRI;

   Abstract : This thesis aims to find ecofeminist perspectives in sustainability reporting standards using content analysis and comparison. The most used sustainability reporting framework is GRI (Global Reporting Initiative), but the EU has introduced a new one, the ESRS (European Sustainability Reporting Standard). READ MORE

4. 3.  Inside Out: A Qualitative Study of the Internal Barriers Encountered by Preparers of Sustainability Reports

   University essay from Umeå universitet/Företagsekonomi

   Author : Arvid Konradsson; Elias Zackrisson; [2023]
   Keywords : Barriers; Preparers; Sustainability reporting; Regulation and standards; Quality.;

   Abstract : Sustainability and sustainability reporting have become increasingly important in today's business landscape. With the emergence of new regulations such as the Corporate Social Responsibility Directive (CSRD), sustainability reporting is transitioning from a voluntary practice to a legislative requirement. READ MORE

5. 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/Företagsekonomi

   Author : Tobias Enander; Hampus Flygare; [2023]
   Keywords : Sustainability reporting quality SRQ ; sustainability disclosures; Directive EU 2022 2464 CSRD ; voluntary mandatory sustainability reporting; non- financial information NFI ;

   Abstract : 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

6. 5. Sustainability Reporting : A case study of challenges and future challenges with sustainability reporting methods

   University essay from KTH/Skolan för industriell teknik och management (ITM)

   Author : Sara Johansson; Ebba Ohlson; [2022]
   Keywords : Sustainability reporting; Sustainability reporting and accounting; Legitimacy; Comparability; Reliability; Inconsistency; Sustainability data; GRI; Reporting Standards; Reporting methods; Future forecast ; Hållbarhetsrapportering; Hållbarhetsrapportering och redovisning; Legitimitet; Jämförbarhet; Pålitlighet; Inkonsekvens; Hållbarhetsdata; Rapporteringsstandarder; Rapporteringsmetoder; GRI; Framtidsprognos ;

   Abstract : Challenges on how to approach global sustainability issues are increasing along with the growing global warming. This entails an increasing pressure on firms to manage sustainability- related issues, both deriving from governance regulations as well as a from a growing consciousness from public institutions. READ MORE