Essays about: "icke-finansiell information"

Found 5 essays containing the words icke-finansiell information.

  1. 1. Reviewing the Non-Financial Reporting Directive : An analysis de lege lata and de lege ferenda concerning sustainability reporting obligations for undertakings in the EU

    University essay from Uppsala universitet/Juridiska institutionen

    Author : Jacqueline Björklund; [2021]
    Keywords : Non-Financial Reporting; sustainability; non-financial information; law; accounting; eu; eu-law; NFRD; Taxonomy; disclosure; Sweden; de lege ferenda; european green deal; disclosure regulation; Non-Financial Reporting Directive; SFDR; 2014 95; 2013 34; sustainable; icke-finansiell information; hållbarhetsrapportering; hållbarhetsrapport; eu-rätt; gröna given; taxonomi; 2014 95; direktiv 2014 95;

    Abstract : The Non-Financial Reporting Directive (“NFRD”),[1]is an important contributor to the European Union’s (EU) goal of creating a more sustainable future for all. By requiring large public-interest entities to report non-financial information relating to sustainability matters, the NFRD increases business transparency and gives stakeholders the opportunity to make more informed investment decisions, monitor corporate activities and initiate discussions based on current practices. READ MORE

  2. 2. Transition through Transparency : Assessing ESG Reporting and the EU Taxonomy for Sustainable Finance

    University essay from KTH/Industriell ekonomi och organisation (Inst.); KTH/Industriell ekonomi och organisation (Inst.)

    Author : Caroline Mayer; Emelie Bergström; [2021]
    Keywords : ESG; Sustainability; EU taxonomy; Non-financial reporting; EU Green Deal; Sustainable investments; CSR disclosure; Sustainable Finance; ESG; Hållbarhet; EU taxonomi; Icke-finansiell redovisning; EU Green Deal; Hållbara investeringar; CSR; Hållbar Finans;

    Abstract : Insufficient ESG information has been identified as a barrier in the transition towards a climate-neutral economy. This topic recently gained new interest, with the EU Commission implementing an action plan to finance sustainable growth. READ MORE

  3. 3. Sustainable Investments : Sustainability reporting from the institutionalinvestors point of view

    University essay from KTH/Industriell ekonomi och organisation (Inst.); KTH/Industriell ekonomi och organisation (Inst.)

    Author : Sofia Blomström; Sofie Bokfors; [2020]
    Keywords : Sustainability reporting; non-financial reporting; ESG; institutional investors; financial policy; Hållbarhetsrapportering; icke-finansiell rapportering; ESG; institutionella investerare; finanspolicy;

    Abstract : This thesis examines the type of Environmental, Social, and Governance (ESG) information that institutional investors seek when making and monitoring investment decisions, as well as the possibilities for this information to be presented in sustainability reports. As a basis, twelve semi-structured interviews were conducted with Swedish state institutional fund holders in the category regions and municipalities. READ MORE

  4. 4. Bankers hållbarhetsredovisning och innehållets relevans för deras intressenter : en fallstudie på företag inom banksektorn

    University essay from SLU/Dept. of Economics

    Author : August Engström; Helena Nguyen; [2018]
    Keywords : hållbarhetsrapportering; hållbar utveckling; drivkrafter; transparens; jämförbarhet; intressenter; regelverk;

    Abstract : Recently, a new directive on sustainability reporting has been introduced in the European Union, which states that all major companies within the union are required to establish a sustainability report for the public. One reason for this is that stakeholders in society demand transparency and openness in sustainability issues that concern the social and environmental impact of corporations. READ MORE

  5. 5. Corporate sustainability standards : a comparison of two sustainability indices

    University essay from SLU/Dept. of Economics

    Author : Vira Sadovska; [2016]
    Keywords : corporate sustainability; standards; indicators; corporate sustainability assessment; indices; ratings; DJSI; FTSE4Good; sustainable investment;

    Abstract : Increased stakeholder pressure on companies to aim for more than profit maximization has resulted in adoption of corporate sustainability practices by companies. In response to the accountability pressures, companies have increased their reporting efforts to communicate financial and non-financial information. READ MORE