Essays about: "sustainability assurance"

Showing result 1 - 5 of 40 essays containing the words sustainability 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. Influential Factors and Key Actors Shaping Sustainability Assurance Opinions: A Case Study of a Big-4 Firm

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

    Author : John Gerendas; Axel Tottie-Håkansson; [2024]
    Keywords : Sustainability assurance; CSRD; Comfort; Task-oriented language; Materiality construction;

    Abstract : The rise in sustainability reporting has increased the demand for sustainability assurance, especially in the light of new legislation, requiring more companies to undergo third-party assurance. This thesis provides insights into the practical work of a sustainability assuror in the sustainability assurance process and how sustainability assurance opinions are formed as well as how materiality is constructed. READ MORE

  4. 3. Auditors´ path toward building their comfort in sustainability auditing : A qualitative study of how sustainability auditors´ comfort is created using the structure and professional judgment

    University essay from Jönköping University/Internationella Handelshögskolan

    Author : Caroline Cederholm; Linn Åkerlund; [2023]
    Keywords : sustainability reporting; sustainability assurance; audit comfort; audit discomfort; structure; professional judgment; professionalism; standardization;

    Abstract : Background: There is an increased demand for professions in sustainability assurance due to the forthcoming directives of CSRD coming in 2024. Currently, there is a lack of knowledge of what a sustainability auditor does to build audit comfort and ensure audit quality in a sustainability report. READ MORE

  5. 4. Raw Material Management Strategies for Waste Reduction : A case study at a Swedish manufacturing SME

    University essay from Jönköping University/Tekniska Högskolan

    Author : Emil Ingelsten; Erik Johnsson; [2023]
    Keywords : Circular economy; Waste reduction strategies; Supply chain management; Raw material management; Sustainability; Butterfly diagram; Sustainable supply chain management.;

    Abstract : Manufacturing companies have a tremendous environmental impact in terms of the way they manage raw materials. In addition, the amount of waste produced by industries continues to increase, which puts even more significant pressure on the environment. READ MORE

  6. 5. Sustainable Entrepreneurship Intention among Business Students of Developed and Developing Countries : A Comparative Study of Sweden and Pakistan

    University essay from Jönköping University/JIBS Entrepreneurship Centre

    Author : Ali Awais; [2023]
    Keywords : Sustainable Entrepreneurship Intentions; Business Students;

    Abstract : This study compares the sustainable entrepreneurial objectives of business students in Sweden and Pakistan. The study investigates the effect of action planning, action knowledge, cultural values, educational systems, availability of resources, and business environment on entrepreneurship intention using action regulation theory. READ MORE