Essays about: "mandatory"

Showing result 6 - 10 of 489 essays containing the word mandatory.

1. 6. Textual Attributes of Integrated Reports and Economic Benefits: Evidence from a voluntary setting

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

   Author : Tilde Emilsson; Ebba Kjellberg; [2023]
   Keywords : Integrated Reporting; Textual Attributes; Voluntary Disclosures; IIRF;

   Abstract : This paper examines the economic benefits associated with textual attributes of Integrated Reports. Integrated Reporting is a corporate disclosure combining financial and non-financial information, and has since 2010 been mandatory for firms listed on the Johannesburg Stock Exchange. READ MORE

3. 7. Mitigation of supply chain uncertainties caused by material shortage : A case study with Loccioni

   University essay from Uppsala universitet/Institutionen för samhällsbyggnad och industriell teknik

   Author : Juliane Wloch; [2023]
   Keywords : Supply chain risk management; supply disruption management; semiconductor shortage; Small- and Medium-sized Enterprises;

   Abstract : The ongoing semiconductor shortage impacts organizations throughout the supply chain operationally and financially. Limited material for a sudden increase in demand during the Covid-19 pandemic led to a heightened supplier power and result in the prioritization of customers. READ MORE

4. 8. Towards harmonisation of a meaningful Human Rights Due Diligence or Risk of Cosmetic Compliance? : A legal analytical analysis of the Corporate Sustainability Due Diligence Directive proposal

   University essay from Uppsala universitet/Teologiska institutionen

   Author : Lyngå Alexandra; [2023]
   Keywords : ;

   Abstract : Caution should be made to the assumption that mandatory human rights due diligence (HRDD) for businesses automatically will lead to an increased respect for the human rights as it is susceptible to cosmetic forms of compliance. The formulation of HRDD within the Corporate Sustainability Due Diligence (CSDD) directive is thus crucial for the directive to make a substantial, meaningful change and succeed with fostering companies respect for the human rights. READ MORE

5. 9. Sustainability Reporting and the developing role of the ESG/Sustainability Controller : A qualitative study among Swedish medium and large sized companies

   University essay from Umeå universitet/Företagsekonomi

   Author : Stefan Schaumberger; Vijitha Dasayanaka; [2023]
   Keywords : Sustainability; Sustainability Reporting; Sustainability Reporting Frameworks; Sustainability Reporting Unification; GRI; CSRD; ESG Controller; Sustainability Controller;

   Abstract : Sustainability is a universal topic that has gained in significance during the last decade due to the increased risks for society as well as the environment itself. Therefore, a lot more attention is given to how companies disclose upon their impact on environment, society and governance. READ MORE

6. 10. Corporate Climate Due Diligence in the European Union – A Legal Analysis of its Implications for the Climate Action of Energy-Intensive Industries

   University essay from Lunds universitet/Institutionen för handelsrätt

   Author : Ellin Svea Jarl Righi; [2023]
   Keywords : Corporate Due Diligence; Climate Change; Climate Change Due Diligence; Corporate Sustainability Due Diligence Directive; Energy-Intensive Industries; Climate Action; Law and Political Science;

   Abstract : In this thesis, issues surrounding climate actions are analysed through the notion of corporate due diligence in the European Union (EU) context. The study explores how mandatory climate change due diligence schemes, potentially in the form of a legally binding instrument, may affect the critical sector of energy-intensive industries (EIIs) in the Union and further contribute to the broader EU climate actions. READ MORE