Essays about: "objectives financial reporting"

Showing result 1 - 5 of 23 essays containing the words objectives financial reporting.

1. 1. In Pursuit of Legitimacy: A Decade of Non-Financial Reporting in the European Automotive Industry

   University essay from Göteborgs universitet/Graduate School

   Author : Lukas Lidvall; Viktor Rafstedt; [2023-07-04]
   Keywords : ;

   Abstract : Non-Financial Reporting (NFR) has grown significantly in importance within corporate reporting, particularly in the automotive industry, which is struggling with substantial inherent environmental challenges. However, at the same time, many argue that the NFR in the automotive industry is lackluster and riddled with inconsistencies and information overload. READ MORE

3. 2. 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

4. 3. EU Taxonomy from the Perspective of Investors

   University essay from Linköpings universitet/Industriell miljöteknik

   Author : Agnes Isaksson; Ismira Hodžić; [2023]
   Keywords : EU Taxonomy; Investors; Investment Decisions; Sustainable Investments; Sustainability Reporting; SFDR; CSRD; Asymmetric Information; Legitimacy Theory;

   Abstract : To redirect capital flows towards sustainable investments, the European Union (EU) has implemented the EU Taxonomy, a classification system with definitions for sustainable economic activities. The Taxonomy constitutes a part of the European Green Deal, which is an initiative to transition the EU towards sustainability and competitiveness. READ MORE

5. 4. Social Entrepreneurship vs. the Triple Bottom Line : A Comparative Study

   University essay from

   Author : Stefan Ouweneel; [2023]
   Keywords : ;

   Abstract : My degree project compares social enterprises and triple bottom line (TBL) businesses,exploring their ability to effectively address the challenges associated with sustainability andsocial impact. The hypothesis of this degree project posits that social enterprises, with theirexplicit focus on creating positive social and environmental outcomes, are better equipped toaddress these challenges compared to TBL businesses, which prioritize profit alongside socialand environmental performance. READ MORE

6. 5. Safeguarding Financial Integrity and Privacy in the EU's Internal Market: Balancing Anti-Money Laundering Obligations against Fundamental Rights to Privacy

   University essay from Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakulteten

   Author : Wandee Setthapirom; [2023]
   Keywords : AML Anti-money laundering and terrorist financing gdpr fintech Surveillance payment services customer due diligence privacy Data protection FIU financial intelligence units Directive 2015 849 Directive 2016 680 Directive 2018 1673 Directive 2016 679; Law and Political Science;

   Abstract : The thesis explores the EU’s anti-money laundering framework’s compatibility with conditions required under privacy rights. It asks the question whether the anti-money laundering framework confers obligations to private entities and other actors not belonging to law enforcement in a way which risks violation to the fundamental rights to privacy and data protection. READ MORE