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Showing result 1 - 5 of 6 essays matching the above criteria.

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

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

   University essay from 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

4. 3. Licence to Talk : Sustainability Managers and their Managerial Realities within the Corporate Sustainability Paradox

   University essay from Uppsala universitet/Företagsekonomiska institutionen

   Author : Mounia El hajjari Borg; Elin Sundberg; [2021]
   Keywords : Sustainability managers; sustainability-dedicated professionals; sustainable development; sustainable management; corporate sustainability; corporate paradox; CSR; stakeholders; governance; sustainability strategies; communication; strategic communication; sustainability reporting; non-financial disclosure; private sector in Sweden; paradox approach; paradox perspective; business case; social and environmental responsibility; organizations; multinationals; MNC; Nils Brunsson; organizational theory; organizational hypocrisy; neo-institutionalism; organizational individuals; organizational tension on the individual level; decision-making; action; business operations; isomorphism; institutional logics; market logics; reporting frameworks; GRI; global reporting initiative; walk the talk; change making; change agent; systemic change; behaviour and human resources; identity work; organizational sociology; legitimacy; organizational external and internal pressures.; Hållbarhetschefer; hållbarhetsrelaterade roller; hållbar utveckling; hållbar ledning; hållbarhet; paradox; CSR; intressenter; styrning; hållbarhetsstrategier; kommunikation; strategisk kommunikation; hållbarhetsrapportering; icke-finansiell information; privat sektor i Sverige; paradox perspektiv; affärsstrategi; socialt och miljöansvar; organisationer; multinationella företag; MNC; Nils Brunsson; organisationsteori; organizational hypocrisy; hyckleri; neo-institutionalism; organisatoriska individer; individnivå; beslutsfattande; affärsverksamhet; isomorfism; institutionell logik; marknadslogik; rapporteringsramverk; GRI; global reporting initiativ; walk the talk; förändringsarbete; förändringsagent; systemförändring; beteende och mänskliga resurser; identitetsarbete; organisatorisk sociologi; legitimitet; externa och interna påtryckningar.;

   Abstract : While sustainability-dedicated managers and related titles represent a profession that has hardly existed for more than a decade, it is not surprising that the field of research concentrating on these professionals is in itself relatively new. With an increasing demand for corporations to take their social and environmental responsibility, and a corporate sustainability characterized by tension and paradox, we found it of importance to explore the role and entanglements of these professionals. READ MORE

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

   University essay from 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

6. 5. 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