Essays about: "non-financial reporting"

Showing result 1 - 5 of 49 essays containing the words non-financial reporting.

  1. 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 institutionen

    Author : Jacqueline Björklund; [2021]
    Keywords : Non-Financial Reporting; sustainability; non-financial information; law; accounting; eu; eu-law; NFRD; Taxonomy; disclosure; Sweden; de lege ferenda; european green deal; disclosure regulation; Non-Financial Reporting Directive; SFDR; 2014 95; 2013 34; sustainable; icke-finansiell information; hållbarhetsrapportering; hållbarhetsrapport; eu-rätt; gröna given; taxonomi; 2014 95; direktiv 2014 95;

    Abstract : 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

  2. 2. Transition through Transparency : Assessing ESG Reporting and the EU Taxonomy for Sustainable Finance

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

    Author : Caroline Mayer; Emelie Bergström; [2021]
    Keywords : ESG; Sustainability; EU taxonomy; Non-financial reporting; EU Green Deal; Sustainable investments; CSR disclosure; Sustainable Finance; ESG; Hållbarhet; EU taxonomi; Icke-finansiell redovisning; EU Green Deal; Hållbara investeringar; CSR; Hållbar Finans;

    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

  3. 3. EU rules on sustainability reporting - A study of the initiatives regarding transparency and disclosure from a Swedish perspective

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Erik Krappe; [2021]
    Keywords : the European Green Deal; Sustainability reporting; Disclosure; Non-Financial Reporting Directive; Corporate Sustainability Reporting Directive; EU; EU Green Bond Standard; Disclosure Regulation; Taxonomy Regulation; Finansinspektionen; Law and Political Science;

    Abstract : Making Europe climate neutral by 2050 is the primary goal of the European Green Deal. This goal has given rise to sustainable finance and action plans for financing sustainable growth. Such commitment is ensured by the legal initiatives put forward by the Commission. READ MORE

  4. 4. Banking and Human Rights : A content analysis on Caixabank and BBVA sustainability reporting

    University essay from Malmö universitet/Malmö högskola/Institutionen för globala politiska studier (GPS)

    Author : Jordi Calderer; [2021]
    Keywords : Human rights; Corporate Social Responsibility; Sustainability Reporting; UN Guiding Principles; Banking; Content Analysis;

    Abstract : Business and human rights is a recurrent discussion and the literature shows that it is a common research topic. However, when it comes to Banking and human rights the academic works drop considerably. READ MORE

  5. 5. The EU Taxonomy and Swedish Funds

    University essay from Lunds universitet/Innovationsteknik

    Author : Ebba Edholm; [2021]
    Keywords : ESG; Sustainable Investments; EU Taxonomy; Business and Economics;

    Abstract : A new regulation regarding sustainability is currently being implemented by the EU. The EU Taxonomy Regulation, TR, is a classification system that defines sustainable economic activities and standardizes the reporting of sustainability factors for both non-financial companies and financial market participants. READ MORE