Essays about: "non-financial reporting"

Showing result 26 - 30 of 67 essays containing the words non-financial reporting.

  1. 26. Non-financial reporting: What about the internal interest? : A quantitative study on commission in the private sector

    University essay from Umeå universitet/Företagsekonomi

    Author : Pernilla Danielsson; Sandra Ek; [2020]
    Keywords : Sustainability reporting; GRI; Non-financial report; Stakeholders; Employees; Internal interest;

    Abstract : The topic of sustainability has never been as relevant as it is today. Most recently, we have been following climate activists strike worldwide, the U.S. withdraw from the Paris Agreement and we have seen the world elite leave climate meetings without agreements. READ MORE

  2. 27. Implementation of environmental strategies in companies’ management and control system : -a study of sustainability reporting in the forest-, paper-, mining- and steel industry in Sweden

    University essay from SLU/Dept. of Economics

    Author : Anna-Carin Fahlberg; [2020]
    Keywords : accounting postulates; corporate sustainability strategy; GRI; levers of control; sustainability management and control system; sustainability reporting;

    Abstract : Sustainability reporting has grown in importance and transparency over the years. The reporting has in many countries gone from being voluntarily to become mandatory. This is the case within the EU, which adopted the non-financial reporting directive (2014/95/EU) in 2014. Sweden applied the directive in 2017 in the Annual Account Act. READ MORE

  3. 28. Sustainable Investments : Sustainability reporting from the institutionalinvestors point of view

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

    Author : Sofia Blomström; Sofie Bokfors; [2020]
    Keywords : Sustainability reporting; non-financial reporting; ESG; institutional investors; financial policy; Hållbarhetsrapportering; icke-finansiell rapportering; ESG; institutionella investerare; finanspolicy;

    Abstract : This thesis examines the type of Environmental, Social, and Governance (ESG) information that institutional investors seek when making and monitoring investment decisions, as well as the possibilities for this information to be presented in sustainability reports. As a basis, twelve semi-structured interviews were conducted with Swedish state institutional fund holders in the category regions and municipalities. READ MORE

  4. 29. 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. 30. A materiality analysis meeting nonfinancial reporting requirements : With the combination of analytic hierarchy process and failure mode and effects analysis

    University essay from KTH/Hållbar utveckling, miljövetenskap och teknik

    Author : Adrien Delebecque; [2019]
    Keywords : corporate social responsibility; non-financial reporting; materiality analysis; multi-criteria decision-making; företagets sociala ansvar; icke-finansiella rapportering; väsentlighetsanalys; beslutsfattande med flera kriterier;

    Abstract : The assessment of the environmental and social impact of companies could be a key lever towards amore sustainable society. The aim of this report is to develop a quantitative approach based onmulti-criteria decision-making methods for organizations to conduct a corporate social responsibility materiality analysis. READ MORE