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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 …
Hur ser analytiker, konsulter och förvaltare på hållbarhetsredovisning?
Abstract Title: Sustainability reporting- For whom and what? What is the opinion of analysts, consultants and fund managers on sustainability reporting? Level: Bachelor thesis in business administration, 15 university credits Authors: Nils Johansson and Hannes Thomasfolk …
H?llbarhetskonsulters perspektiv p? CSRD:s potential till h?llbar verksamhetsomst?llning
… recourse use and greenhouse gas emissions by corporations. The EU’s Corporate Sustainability Reporting Directive (CSRD) aims to standardise corporate sustainability reporting, making practices more transparent and comparable. This directive seeks to enhance sustainability …
Sammanfattning Uppsatsens titel: Sustainability redovisning ” en komparativ kvalitetsstudie. Seminariedatum: 2002-01-25 Kurs: FEK 591 Magisterseminarium ” Redovisning 10 poäng. Författare: Markus Håkansson, Martin Sehag och Mikael Ullman Handledare: Fredrik Ljungdahl Företag …
Sustainability is a term that is constantly gaining focus in our society and we are becoming more and more aware of the need to take the next generation into consideration when making decisions. The sustainable activity within the core business is growing and is also connected …
samband mellan hållbarhetsprestanda och finansiella aspekter i börsföretag
… valuation, industry and size respectively. To be able to judge the sustainability performance of the companies Folksam (2006a) have been used. This is a solid investigation of the companies listed on the A- and O-lists of the Stockholm Stock Exchange by the end of 2005. The …
- utveckling, trender och drivkrafter
This study aims to investigate development and reasons behind sustainability reporting in large Swedish companies. By examining 15 companies? environmental and sustainability reports between the years 2000 and 2008, data was collected on matters such as frequency, scope and …
En historisk utveckling
… this paper is to look at the historical development towards accounting for sustainability and to investigate what factors that might have hade an impact on this development. Besides this the paper aims to analyse how general acceptance can be achieved and how present practice …
en komparativ studie av Vattenfall och E.ON
… matters related to climate, work environment and human rights. The purpose of sustainability reports is that companies should measure, present and take responsibility in relation to their internal and external stakeholders. It is intended that a reasonable picture of the …
En kvalitativ studie om bemötande och förståelseutifrån riktlinjer och policys
This study deals with sustainability reporting in three governmental and three non-governmental Swedish companies in different industries. With increasing demands from the society regarding company’s CSR - Corporate social responsibility, the perspective of accounting gets …
En fallstudie om revisionsbranschens etablering som granskare av hållbarhetsredovisningar.
This thesis examines the establishment of auditors as third party assurers of sustainability reports in Sweden. This is done through a qualitative case study that examines the subject from both a preparer’s and an assurer’s perspective. Empirical data was analyzed using a …
Sustainability reports are drawn up for the company's stakeholders and declare the company’s corporate social responsibility. Consumers are one of the companies' most important stakeholders for food companies. This study is aimed to describe how consumers perceive sustainability …
en undersökning om hur upplysningar förklaras
… development and environmental degradation. In connection with this, although sustainability a new item for many businesses. But to say exactly what sustainability is all about is very difficult. In 1996 the then Government Redovisningskommissionen a study on the introduction of …
This study deals with sustainability reporting in three governmental and three non-governmental Swedish companies in different industries. With increasing demands from the society regarding company’s CSR - Corporate social responsibility, the perspective of accounting gets …
… situation, there are a number of guidelines that companies can use to report sustainability. One of these is the GRI guidelines which is an international framework that covers many accounting areas and allows companies to compare their sustainability reports with other …
