Essays about: "materiality assessment"

Showing result 1 - 5 of 18 essays containing the words materiality assessment.

  1. 1. Analysing the development of materiality disclosures in sustainability reporting within the Swedish construction sector during the last decade

    University essay from Göteborgs universitet/Graduate School

    Author : Nalika Sandamali; Sawani Pavithrani; [2023-07-03]
    Keywords : Sustainability Reporting; Global Reporting Initiatives; Materiality; Materiality Assessment; Institutional Theory;

    Abstract : This study examines the disclosure of materiality assessments in sustainability reports of prominent Swedish construction firms, aiming to explore the extent to which companies adhered to GRI guidelines and whether there were any discernible shifts in disclosure practices from 2012 to 2021. We have used content analysis to gather data and analyse it through scoring. READ MORE

  3. 2. Exploring European Union Corporate Sustainability Reporting Directive’s (CSRD) integration process implications on business strategy.

    University essay from Lunds universitet/Företagsekonomiska institutionen

    Author : Wiktoria Bartkowiak; Migle Skensbergaite; [2023]
    Keywords : Business and Economics;

    Abstract : Following the introduction of the Corporate Sustainability Reporting Directive (CSRD) by the European Commission, the complexity of sustainability reporting increased significantly concerning a vast number of companies. The lack of consideration in the literature on the implications it will have on the business strategy can create negative perceptions of the directive’s integration process for the companies and make the transition process more challenging than anticipated. READ MORE

  4. 3. Aesthetics of Ambiguity : A critical assessment of in-person reenactment and multifaceted temporality in the films of Pedro Costa

    University essay from Stockholms universitet/Filmvetenskap

    Author : Maria Charlotte Hustad; [2023]
    Keywords : Cinema studies; documentary theory; reenactment; Pedro Costa; Gilles Deleuze; the crystal-image;

    Abstract : This thesis investigates temporal dimensions of reenactment in experimental filmmaking, with a particular focus on the prominent use of this practice in the cinema of Portuguese director Pedro Costa. The research analyzes the non-professional actors’ performances in Costa’s films and broadly explores the implications of cinematic in-person reenactment, a term coined by Ivone Margulies. READ MORE

  5. 4. Auditors' Risk- and Materiality Assessment During Times of High Exogenous Risk : A Quantitative Study Analysing the Effects of the Covid-19 Pandemic

    University essay from Jönköping University/IHH, Företagsekonomi

    Author : Adam Brissman; Thomas Watson; [2023]
    Keywords : Auditing; Auditor Independence; Covid-19; Economic Crises; Materiality; Materiality Assessment; Professional Scepticism; Risk; Risk Assessment;

    Abstract : Background: Research has shown that the risk of material misstatements increases during exogenous risk shocks. Simultaneously, auditors shall identify and assess the emergent risks. During the GFC, auditors' response was considered satisfactory by some but criticized byothers. READ MORE

  6. 5. The Formalized Aspects Of Sustainability Reporting : A Qualitative Analysis

    University essay from Umeå universitet/Företagsekonomi

    Author : Margaux Ennassih; Abbas Esmaeilzadeh; [2023]
    Keywords : sustainability; reporting; management; corporate; governance; stakeholders; assurance; accounting;

    Abstract : Sustainability reporting (SR) is an activity that is increasingly affecting companies.Governments and larger governing institutions legislate more on SR and constraincompanies to comply with the different standards. These standards describe preciselywhat companies must publish. Yet, our research focuses on the internal aspects ofmanaging SR. READ MORE