Essays about: "political directive."

Showing result 1 - 5 of 273 essays containing the words political directive..

  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. Working Hours for First Responders - A comparative analysis of the implementation of Directive 2003/88/EC in Sweden and Denmark

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Agnes Enterman; Emmy Elfvelin; [2024]
    Keywords : Labour law; Working Time Directive 2003 88 EC; rest periods; on-call; stand-by; Law and Political Science;

    Abstract : This essay delves into the implementation of EU Directive 2003/88/EC on working time in Sweden and Denmark, with a specific focus on rest periods for firefighters and ambulance personnel. Analysing both national legislation and collective agreements due to the robust labour market system in both countries, the essay seeks to comprehend Sweden's response to criticism from the European Commission in 2023 and proposes strategies for improvement. READ MORE

  4. 3. Compatibility of Income Inclusion rule with EU Law. : GLoBE IIR and EU Law.

    University essay from Uppsala universitet/Juridiska institutionen

    Author : Ritu Pandey; [2023]
    Keywords : International tax; IIR GLoBE rule EU law;

    Abstract : In October 2021, 137 countries and jurisdictions agreed on a common approach towards a global minimum tax of 15% on the profits of large multinational companies that is referred to as the Pillar Two Model Rules, ‘Anti Global Base Erosion’, or ‘GloBE’ Rules. This political agreement implies that member countries who wish to implement such a tax regime have to streamline its design by modelling it after the so called Global Anti-Base Erosion Proposal (‘GloBE’) that the IF has developed as ‘Pillar 2’ of its work program on tax challenges arising from the digitalization of the economy. READ MORE

  5. 4. Freedom in the Digital Age - VAT challenges from data as currency and the platform economy

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : André Dammert; [2023]
    Keywords : Value Added Tax VAT ; e-commerce; Bitcoin; Data as Currency; Platform Economy; Natural Rights; Public Choice; Governing the Commons; New Institutionalism; Law and Political Science;

    Abstract : 2000-talet har introducerat nya sätt att bedriva e-handel, med plattformsekonomin som suddar ut gränserna för vilken person som tillhandahåller tjänster från ett mervärdesskatteperspektiv. Bitcoin har blivit pengar för internetåldern. READ MORE

  6. 5. Corporate Climate Due Diligence in the European Union – A Legal Analysis of its Implications for the Climate Action of Energy-Intensive Industries

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Ellin Svea Jarl Righi; [2023]
    Keywords : Corporate Due Diligence; Climate Change; Climate Change Due Diligence; Corporate Sustainability Due Diligence Directive; Energy-Intensive Industries; Climate Action; Law and Political Science;

    Abstract : In this thesis, issues surrounding climate actions are analysed through the notion of corporate due diligence in the European Union (EU) context. The study explores how mandatory climate change due diligence schemes, potentially in the form of a legally binding instrument, may affect the critical sector of energy-intensive industries (EIIs) in the Union and further contribute to the broader EU climate actions. READ MORE