Essays about: "eu and csr"

Showing result 1 - 5 of 29 essays containing the words eu and csr.

1. 1. Does CSR Performance Impact a Firms' Engagement in Earnings Management?

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

   Author : Tashfia Khan Latif; Maria Makhoul; [2024]
   Keywords : corporate social responsibility; earnings management; discretionary accruals; opportunistic perspective; integrative theory;

   Abstract : This study examines the relationship between corporate social responsibility (CSR) and earnings management (EM). Specifically, we question whether firms investing in CSR also behave in an ethical manner to constrain EM, or if they engage in CSR as a way to hide corporate misconduct. READ MORE

3. 2. #ReFashionNow: Investigating the Nexus Between Corporate Social Responsibility Discourse and the EU Strategy for Sustainable and Circular Textiles

   University essay from Lunds universitet/Statsvetenskapliga institutionen

   Author : Frida Månsson; [2024]
   Keywords : Textile industry; Corporate social responsibility; European Union; Critical frame analysis; Discourse; Law and Political Science;

   Abstract : This thesis investigates the intertwining of corporate social responsibility (CSR) discourse and the European Union's strategy for sustainable and circular textiles through a single case study and critical frame analysis (CFA). By doing this, concurring discourse between corporations and the institutions aimed at governing them can be problematised. READ MORE

4. 3. The Role of EU Legislation and Corporate Social Responsibility in Dealing with Greenwashing in the Spanish banking sector : A comparative case study between a commercial bank, Santander Bank, and a cooperative bank, Caja Laboral Popular Bank

   University essay from Stockholms universitet/Institutionen för ekonomisk historia och internationella relationer

   Author : Nikolaos Polyzoidis; [2023]
   Keywords : ;

   Abstract : The present thesis is a comparative case study between two banks in Spain, a commercial bank, Santander, and a cooperative one, Caja Laboral Popular. The purpose is to be investigated whether the implementation of Corporate Social Responsibility (CSR) by those banks, as well as the EU legislation, is in compliance with CSR theory or whether it is a "greenwashing. READ MORE

5. 4. Towards a Sustainable Future : An Examination of Corporate Responses to the CSRD in the Real-Estate Sector

   University essay from Uppsala universitet/Företagsekonomiska institutionen

   Author : Paulina Mattila; Sara Sasi; [2023]
   Keywords : CSRD; Corporate Response; European Regulations; Strategy Implementation; Value Chain Implementation; CSR; Sustainability; Sustainability Reporting; Sustainability Implementation; Institutional Theory;

   Abstract : Research Purpose: The Corporate Sustainability Reporting Directive (CSRD) is a new regulation within the EU thataims to end greenwashing, by aligning existing frameworks, expand the scope including valuechain activities, simplify reporting, and increase comparability of EU firms for investors andstakeholders. The CSRD was established in January 2023, therefore the purpose of this study isto explore and research the CSRD impact and the corporate response of firms subject to itsstandards soon. READ MORE

6. 5. Companies Interpretation of CSR and its Growing Reporting Requirements

   University essay from Jönköping University/Internationella Handelshögskolan

   Author : Malin Svenson; Vilma Hugoson; [2022]
   Keywords : Corporate social responsibility; CSR; EU Directive; sustainability; communication; SME;

   Abstract : Working with sustainability is becoming more and more important for companies, since thedemands in this area are constantly increasing. To communicate this work through reports, isbecoming a mandatory activity that companies are expected to do. READ MORE