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… report, which includes all aspects of a company’s business. The company’s financial and non-financial factors are related to each other and therefore the company demonstrates its business in a comprehensible and transparent manner. The development of integrated reporting is …
This paper aims to explore the relationship between financial risk and ESG scores in order to assist investors in making investment decisions. We investigate the hypothesis that there is a relationship between the ESG score of a company, and the financial risk in terms of …
En kvalitativ studie av fem kommuner i Skaraborg
… has become increasingly important for organizations to take into account non-financial values. Sustainability reporting involves reporting the economic, social and environmental aspects of an organization's operations. The trend has been towards an all the more scrutinizing …
Att börja hållbarhetsredovisa med intressenternas behov i fokus
… is enjoying relatively limited increases in business opportunities and/or financialvalue of corporate responsibility. Another study suggests that there is a gap in expectationsbetween producers and users of sustainability reports due to an uncertainty regarding whatinformation …
- utveckling, trender och drivkrafter
… conclusion drawn is that sustainability reporting increasingly complements financial reporting and will likely be more integrated in the future. This might also drive an increase in reliability requirements, transparency in reporting and third-party verification. The most …
Hur ser analytiker, konsulter och förvaltare på hållbarhetsredovisning?
… of this paper is to study how different professional groups in the Swedish financial market in 2013 use sustainability reporting and explore how professional groups look at the future development of sustainability reporting. Limitations: The study focuses only on organizations …
The voluntary none-financial sustainability report has become a trend within accounting. The environmental issues used to be driven by activists only, but lately it has moved in to the general agenda in many companies. Investors are starting to put more attention to the …
En historisk utveckling
… There have been many trends regarding what accountability includes and how financial accounting can be complimented in a useful and reliable way. Some trends have come to stay whilst others have shown to be less successful or the world has not been ready for them. (Larsson, a …
En studie av möjliga konsekvenser med ett utökat informationsinnehåll
… we examine how the ”multi column reporting” can alter the outcome of a financialanalysts? valuation procedure.In this essay we used existing theories about the financial analysts? usage of information toreach the lack of information we found and which we aim to erase whit this …
en inneha?llsanalys av CSR- och ha?llbarhetsrapporter av svenska banker
Begreppen ha?llbarhet och CSR, corporate social responsibility, ses ba?da som ett sa?tt för ett företag att ta socialt ansvar för samha?llet och samtidigt minimera risker för ova?ntade ha?ndelser. Bankernas roll i att bidra till en ha?llbar utveckling a?r betydande pa? grund av …
En kvalitativ studie om bemötande och förståelseutifrån riktlinjer och policys
… responsibility, the perspective of accounting gets broader and covers even non-financial information to meet not only the owners? demands but also others stakeholders' requirements. Sustainability has become an important tool for creating company’s business value and a positive …
… responsibility, the perspective of accounting gets broader and covers even non-financial information to meet not only the owners? demands but also others stakeholders' requirements. Sustainability has become an important tool for creating company’s business value and a positive …
… information is a matter of importance andconsiderable interest to the financial reporting community. The theory in this area suggests that acommitment by a firm to increased levels of disclosure should lower the information asymmetry thuslowering the cost of equity. This theory …
redovisning av goodwill enligt IFRS
… stock exchange within the European Union are required to present their financial reports in accordance with International Financial Reporting Standards (IFRS). The intention of the introduction of IFRS is to achieve international harmonization of accounting rules in order to …
a case study in the dairy sector
… to a series of corporate social and environmental practices along with their financial commitments to their shareholders and investors. In fact, businesses are required to go above their ordinary operations and involve all potential stakeholders that can be affected by their …
