Essays about: "external assurance on sustainability reports"

Showing result 1 - 5 of 8 essays containing the words external assurance on sustainability reports.

1. 1. Assuring sustainability information : a study on the role of the independent third-party auditor in sustainability reporting assurance

   University essay from SLU/Dept. of Economics

   Author : Simon Jonsson; [2020]
   Keywords : assurance; sustainability assurance; sustainability reporting; environmental reporting; NFRD; GRI; triple bottom line;

   Abstract : This thesis aims to provide a better understanding on the phenomenon of assurance of sustainability reports (SR) in Sweden by studying the role of the auditor through the lens of institutional theory. The subject is specifically relevant to sustainability managers, auditors and accountants as well as policy makers. READ MORE

3. 2. Does stakeholder pressure have an effect on the quality of the sustainability report?

   University essay from Umeå universitet/Företagsekonomi

   Author : Eric Westergren; Linn Hasselgren; [2020]
   Keywords : GRI; sustainability reports; quality; stakeholder pressure; Sweden; Agency Theory; Legitimacy Theory; Stewardship Theory; Stakeholder Theory;

   Abstract : Our planet suffers from severe climate change and environmental issues has never been as important as it is now. Countries and communities come together to get involved in environmental questions and to work against a sustainable future. READ MORE

4. 3. Sustainability assurance : A qualitative study exploring the assurance process, team and report of sustainability assurance

   University essay from Umeå universitet/Företagsekonomi

   Author : Jafar Al-Halwachi; Maria Eklind; [2020]
   Keywords : sustainability assurance; Sweden; sustainability assurance process; non-financial assurance; external assurance on sustainability reports; stakeholder theory; legitimacy theory;

   Abstract : Sustainability assurance is on the uprising. Nowadays, more and more companies are thinking about sustainability which resulted in a growing market for sustainability assurance. The global reporting initiative (2013, p. READ MORE

5. 4. The CSR reporting polygraph - Do investors distinguish between firms taking responsibility and firms laying out impression traps while assessing the long-term growth?

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

   Author : Nadja Abbas; Zaliia Gindullina; [2018]
   Keywords : Corporate Sustainability and Responsibility; Long-Term Growth Rates; Sustainability Reporting; ESG Performance; Information Asymmetry;

   Abstract : Driven by the recent global legislative developments and stakeholders' demands, CSR is becoming an integral part of the generally accepted global business practices. Previous research has examined the impact of CSR performance on accounting- and market based measures, but there is currently no academic consensus on the nature of this relationship (Borglund et al. READ MORE

6. 5. The impact of stakeholders’ influence on transparency of sustainability report in Sweden within the GRI framework : A quantitative study

   University essay from Umeå universitet/Företagsekonomi

   Author : Joan Genoud; Céline Vignau; [2017]
   Keywords : Corporate Social Responsibility; Global Reporting Initiative; Organisation Stakeholders pressure; Sustainability Report; Transparency; ;

   Abstract : For the last two decades, Corporate Social Responsibility (CSR) has gained more and more attention since organisations have realised that their long-term success is increasingly depending on social and environmental contributions. In reaction to pressure expressed by stakeholders, entities are trying to meet the interest of internal and external stakeholders by issuing a large proportion of sustainability information in documents called sustainability reports. READ MORE