Essays about: "voluntary mandatory sustainability reporting"

Showing result 1 - 5 of 15 essays containing the words voluntary mandatory sustainability reporting.

1. 1. Textual Attributes of Integrated Reports and Economic Benefits: Evidence from a voluntary setting

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

   Author : Tilde Emilsson; Ebba Kjellberg; [2023]
   Keywords : Integrated Reporting; Textual Attributes; Voluntary Disclosures; IIRF;

   Abstract : This paper examines the economic benefits associated with textual attributes of Integrated Reports. Integrated Reporting is a corporate disclosure combining financial and non-financial information, and has since 2010 been mandatory for firms listed on the Johannesburg Stock Exchange. READ MORE

3. 2. Reporting Standards (she/her)? : A Comparison of ESRS and GRI Sustainability Reporting Standards from an Ecofeminist Viewpoint

   University essay from Uppsala universitet/Företagsekonomiska institutionen

   Author : Julia Schudak; Heidbjort Arney Hoskuldsdottir; [2023]
   Keywords : Sustainability Reporting; Reporting Standards; Ecofeminism; Comparison; Content Analysis; ESRS; GRI;

   Abstract : This thesis aims to find ecofeminist perspectives in sustainability reporting standards using content analysis and comparison. The most used sustainability reporting framework is GRI (Global Reporting Initiative), but the EU has introduced a new one, the ESRS (European Sustainability Reporting Standard). READ MORE

4. 3. Setting the scene: from voluntary to mandatory sustainability reporting in Korea

   University essay from Lunds universitet/Internationella miljöinstitutet

   Author : Silvia Kim; [2023]
   Keywords : Sustainability reporting; Reporting quality assessment; Best practice approach; South Korea; Scandinavia; Business and Economics;

   Abstract : Sustainability Reporting (SR) has hitherto been discretionary in most Asian countries; however, a new paradigm – mandatory SR – is emerging in South Korea, provoked by the EU’s SR regulation, Non-Financial Reporting Directive (NFRD) and Corporate Sustainability Reporting Directive (CSRD). The Korean government plans to enforce SR legislation in 2025, targeting large firms. READ MORE

5. 4. Does Directive (EU) 2022/2426 foster sustainability reporting quality? : A quantitative study on the compliance with, and quality of, the cross-cutting and topical standards derived from Directive (EU) 2022/2464

   University essay from Linköpings universitet/Företagsekonomi

   Author : Tobias Enander; Hampus Flygare; [2023]
   Keywords : Sustainability reporting quality SRQ ; sustainability disclosures; Directive EU 2022 2464 CSRD ; voluntary mandatory sustainability reporting; non- financial information NFI ;

   Abstract : Background: On the 21st of April 2021, the EU Commission declared the adoption of Directive (EU) 2022/2464. This directive will significantly increase reporting requirements for companies within its scope. To this date, these sustainability standards are the most comprehensive yet and they aim to foster sustainability reporting quality. READ MORE

6. 5. Sweden’s shift towards mandatory sustainability reporting : An investigation of non-financial disclosure by Swedish firms in light of the Directive 2014/95/EU

   University essay from Uppsala universitet/Företagsekonomiska institutionen

   Author : Ester Eriksson; Anton Lundberg; [2022]
   Keywords : Sustainability reporting; Investigation of non-financial disclosure; Directive 2014 95 EU;

   Abstract : In 2014, the European Union enforced the new directive 2014/95/EU, shifting voluntary disclosure of non-financial information into mandatory. On December 31, 2016, the Swedish government implemented the directive into the Swedish Annual Account Act (ÅRL) with a more extensive regulation than stipulated by the EU's minimum requirements. READ MORE