Essays about: "mandatory auditing"

Showing result 1 - 5 of 17 essays containing the words mandatory auditing.

  1. 1. A Qualitative Study on Swedish Enterprises Perspectives and Needs Of Improvement Of The EU Taxonomy : From a Policy & Practice Perspective

    University essay from Linköpings universitet/Tema Miljöförändring

    Author : Julia Caron Olsson; Patricia Ekstrand; [2022]
    Keywords : EU Taxonomy; environmental sciences; environmental friendly business; swedish enterprises; administrative policy instrument; sustainability reporting; policy design; policy implementation; lobbying; EU Taxonomin; svenska företag; administrativt policy instrument; hållbarhetsrapportering; policydesign; policyimplementering; hållbart företagande och lobbying;

    Abstract : In classical “triple bottom line” sustainability reporting, there have not been any clear guidelines on how companies should report on their environmental footprint. Consequently, the transparency in the environmental reporting has been low, which has resulted in greenwashing. READ MORE

  3. 2. 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

  4. 3. Why voluntarily return to auditing? : A study on small firms in Sweden that voluntarily returned back to auditing after abandoning it after the law changed in 2010

    University essay from Högskolan i Gävle/Företagsekonomi

    Author : Lovisa Larsson; Evelina Simonsson; [2019]
    Keywords : voluntary auditing; firm characteristics; relationship; benefits of auditing; frivillig revision; företagsegenskaper; relation; fördelar med revision;

    Abstract : In 2010 the new law change regarding voluntary auditing in Sweden was implemented. The law change implies small sized companies are exempted from mandatory auditing unless they fulfil certain criteria’s. Despite the fact auditing is voluntary for small sized companies some still choose to be audited. READ MORE

  5. 4. Den frivilliga revisionen : en kvantitativ studie av effekten på lönsamhet och tillväxt hos små aktiebolag

    University essay from SLU/Dept. of Economics

    Author : Rebecca Jerresand; Frida Karlsson; Therese Murén; [2019]
    Keywords : lönsamhet; tillväxt; revision; revisionsplikt; frivillig revision; små aktiebolag; principal-agentteorin; intressentterion; resursberoendeteorin;

    Abstract : Revision innebär att en oberoende part, revisorn, granskar företags årsredovisningar i syfte att försäkra externa aktörer om rapporternas riktighet samt att bidra med rådgivning till företaget som revideras. Revisionsplikten som har funnits sedan 1980-talet avskaffades för de små aktiebolagen 2010 med anledning av de höga kostnader detta innebar för dessa aktiebolag. READ MORE

  6. 5. Drivers for Greenness of Green Bonds: An Assessment of the Green Bond Governance in China

    University essay from Lunds universitet/Internationella miljöinstitutet

    Author : Qintong Liu; [2018]
    Keywords : green bonds in China; designed green degree; policy review; Earth and Environmental Sciences;

    Abstract : Green bonds are facing prosperity in international and China’s bond market, and becoming increasingly important in the overarching aim of financing green projects to reduce environmental impacts. Therefore, the green degree is an important topic. READ MORE