Essays about: "sustainability reporting"

Showing result 1 - 5 of 393 essays containing the words sustainability reporting.

  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. Reporting Trends in Sustainability and Climate Change Discourse : A corpus study about reporting verbs in global news

    University essay from Linnéuniversitetet/Institutionen för språk (SPR)

    Author : Pontus Jaktlund Gunnarsson; [2024]
    Keywords : Corpus; Linguistics; Reporting Verbs; Media; Metonymy; Quantitative Analysis; Qualitative Analysis.;

    Abstract : In news reports, journalists often make references to what spokespersons from public organizations have announced. While doing so, reporting verbs are not an uncommon occurrence (Li, Zhao & Lou, 2023: 2). READ MORE

  4. 3. Sustaining Sustainability - A qualitative study on how a company's performance management system (PMS) is used to navigate the co-existing pressures of sustainability and profitability

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

    Author : Charlotta Hallin; William Bramberg; [2024]
    Keywords : Sustainability; Performance management systems; Sustainability control systems; Institutional logics;

    Abstract : This paper examines the escalating pressures on organizations to adopt sustainable practices in response to the climate crisis. The urgency to address sustainability concerns has driven the enactment of reporting legislation, necessitating an exploration of challenges on this topic. READ MORE

  5. 4. Ready or not? : Analysis of the Swedish Energy Sector's Knowledge and View on CSRD

    University essay from KTH/Hållbar utveckling, miljövetenskap och teknik

    Author : Ellen Kornfeld; [2024]
    Keywords : CSRD; CSR; NFRD; ESG; SME Energy Sector; SWOT-Analysis; Knowledge-base Analysis; CSRD; CSR; NFRD; ESG; SMF Energisektorn; SWOT-Analys; Kunskapsanalys;

    Abstract : The thesis investigates the view and knowledge among large versus small and medium sized enterprises (SME) regarding the implementation of the Corporate Sustainability Reporting Directive (CSRD). To enable a broad collection of data the study carries out semi-structured interviews and surveys on companies and stakeholders within the Swedish energy sector, as well as a literature review. READ MORE

  6. 5. 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