Essays about: "non-financial assurance"

Found 5 essays containing the words non-financial assurance.

1. 1. "Wake up and smell the CSRD" Framing strategies employed by the Big 4 on discourse about CSRD

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

   Author : Morten Younie; Oskar Benson; [2024]
   Keywords : Sustainability; Sustainable Accounting; CSRD; Big 4 Accounting Firms; Non Financial Reporting;

   Abstract : With the Corporate Sustainability Reporting Directive (CSRD) coming into effect in the EU, a significant number of companies will be subjected to unprecedented non-financial reporting requirements. The Big 4 accounting firms (Deloitte, PwC, EY, KPMG) are important providers of sustainability assurance and, more generally, act as the allies of firms in both the political and corporate fields. READ MORE

3. 2. Assuring sustainability information : a study on the role of the independent third-party auditor in sustainability reporting assurance

   University essay from SLU/Dept. of Economics

   Author : Simon Jonsson; [2020]
   Keywords : assurance; sustainability assurance; sustainability reporting; environmental reporting; NFRD; GRI; triple bottom line;

   Abstract : This thesis aims to provide a better understanding on the phenomenon of assurance of sustainability reports (SR) in Sweden by studying the role of the auditor through the lens of institutional theory. The subject is specifically relevant to sustainability managers, auditors and accountants as well as policy makers. READ MORE

4. 3. 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

5. 4. Effects of Planning systems of Universities on Management Control Systems and Organizational Performance : A case study at KTH

   University essay from KTH/Industriell ekonomi och organisation (Inst.)

   Author : W R S M Ubaya Ashandika Higgoda; [2012]
   Keywords : ERP; ERPS; MCS; Cultural controls; Personnel controls; Organizational Performance; Not-for-profit organizations; KTH;

   Abstract : Plannings systems which can be considered as modules of an Enterprise Resource Planning system play a vital role in different types of organizations. The effects of the planning systems towards the Management Control Systems and organizational performance are less investigated in the context of not-for-profit/service providing organizations. READ MORE

6. 5. Sustainability reporting of the forest and paper sector : recommendations for improvements of corporate responsibility reports of forest and paper companies based on quality assessments

   University essay from SLU/Southern Swedish Forest Research Centre

   Author : Annekatrin Petereit; [2008]
   Keywords : sustainability forest paper sector;

   Abstract : This master thesis examines the quality of separate corporate responsibility (CR) reports published by companies of the forest and paper sector. It aims to provide recommendations for quality improvements of such reports and thus an enhancement of its usefulness for stakeholders and investors in particular. READ MORE