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Showing result 1 - 5 of 6 essays matching the above criteria.
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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 institutionenAbstract : 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
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2. Transition through Transparency : Assessing ESG Reporting and the EU Taxonomy for Sustainable Finance
University essay from KTH/Industriell ekonomi och organisation (Inst.)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
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3. Licence to Talk : Sustainability Managers and their Managerial Realities within the Corporate Sustainability Paradox
University essay from Uppsala universitet/Företagsekonomiska institutionenAbstract : 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
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4. Sustainable Investments : Sustainability reporting from the institutionalinvestors point of view
University essay from KTH/Industriell ekonomi och organisation (Inst.)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
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5. Bankers hållbarhetsredovisning och innehållets relevans för deras intressenter : en fallstudie på företag inom banksektorn
University essay from SLU/Dept. of EconomicsAbstract : 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