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Dissertations / Theses on the topic 'Non-financial reporting'
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Afanasieva, Inna Ivanovna, and Anastasia Nikolaevna Kovalenko. "Non-financial reporting: essence and purpose." Thesis, National Aviation University, 2021. https://er.nau.edu.ua/handle/NAU/53720.
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1. I.I. Afanasyeva. Implementation of the provisions of EU directives in Ukraine. Bulletin of the Volodymyr Dahl East Ukrainian National University, № 3 (233), 2017. P. 9-12. URL: http://www.irbis-nbuv.gov.ua/cgi-
bin/irbis_nbuv/cgiirbis_64.exe?I21DBN=LINK&P21DBN=UJRN&Z21ID=&S21REF=10&S21CNR =20&S21STN=1&S21FMT=ASP_meta&C21COM=S&2_S21P03=FILA=&2_S21STR=VSUNU_2017_3_3
2. H. F. Agaverdiyeva. Non-financial reporting as a tool for regulating social responsibility. Economics, management, law: realities and prospects. 2016. №2. Pp. 54-57.
3. A.A. Annaev. The essence, standards and process of preparation of non-financial statements.
4. A.V. Blakita, R.S. Polyak. Non-financial reporting as a tool for assessing corporate social responsibility. Scientific Bulletin of Kherson State University. Series: Economic Sciences. 2015. Vip. 15. Ch. 4. S. 126-129.
5. T.V. Botsyan. Using standards for compiling and publishing non-financial statements: the experience of Ukrainian enterprises, 2014. № 2. URL: http://nbuv.gov.ua/UJRN/ eui_2014_2_10.
6. O.I. Gritsenko. Trends and problems of formation of integrated reporting by
business entities. A young scientist. 2014. № 2 (05). Pp. 31-34. 7. G.O. Moskalyuk. Non-financial reporting in the implementation of the concept of sustainable development in Ukraine. Accounting and control in the management of economic stability of enterprises in the context of globalization / Ed. VF Maksimova.
Odessa: ONEU, 2014. S. 323-373.The structure of financial statements in accordance with the requirements of EU Directives is considered. The definition and purpose of non-financial reporting are given, the characteristics of positive and negative sides of non-financial reporting are given. The application of a systematic approach to the evaluation of non-financial reporting indicators is substantiated.
Розглянуто структуру фінансових звітів згідно вимог Директив ЄС. Приведено визначення та призначення нефінансової звітності, надано характеристику позитивних та негативних сторін складання не фінансової звітності. Обґрунтовано застосування системного підходу до оцінки показників не фінансової звітності.
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Sofilkanitsch, Christian [Verfasser]. "Non-GAAP reporting around financial restatements / Christian Sofilkanitsch." Paderborn : Universitätsbibliothek, 2020. http://d-nb.info/1211392066/34.
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Tham, Yeut Hong. "Multiple Directorships and Financial and Non-Financial Reporting Measures: Evidence from Australia." Thesis, Curtin University, 2016. http://hdl.handle.net/20.500.11937/53002.
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This thesis comprises three separate but connected essays focussing on multiple board directorships and its impact on financial and non-financial reporting measures of Australian publicly listed firms. Results suggest that financial reporting quality is enhanced with firms having skilled, knowledgeable and experienced board of directors resulting from other multiple board directorships. Consequently, the applicability of resource dependency theory between multiple directorships and earnings management, audit fees and CSR disclosures is validated from the results.
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Osuji, Onyeka Kingsley. "Establishing the legal framework for non-financial reporting by multinational enterprises." Thesis, University of Manchester, 2009. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.511239.
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Nie, Dongfang. "Two Essays on Non-GAAP Reporting." Thesis, University of North Texas, 2019. https://digital.library.unt.edu/ark:/67531/metadc1505239/.
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This dissertation investigates the interrelationships between a client's non-GAAP earnings disclosures, financial health (profit and loss status), and the external auditor's assessment of the client's going concern status. This dissertation comprises two essays. Essay 1 examines the informativeness and the quality of non-GAAP earnings disclosures in profit and loss firms separately. Using a large sample of non-GAAP earnings voluntarily disclosed by managers, I find that the informativeness and the quality of non-GAAP earnings vary in firms cross-classified by GAAP loss status and non-GAAP loss status. I also find that loss firms have higher quality non-GAAP exclusions relative to profit firms, although the expenses excluded by both profit and loss firms are associated with firms' future performance. Further, I posit and find that profit firms which voluntarily disclose non-GAAP losses have high-quality exclusions, while other non-GAAP reporting profit firms have low-quality exclusions. Having found that non-GAAP earnings in loss firms is opportunistic to some extent, I next study, in Essay 2, whether auditors understand the implications of low-quality non-GAAP reporting in these firms. Specifically, I examine 1) whether non-GAAP earnings disclosures are associated with the propensity of the auditor's going concern issuance to loss firms, and 2) whether non-GAAP earnings disclosures affect the accuracy of the auditor's going concern assessment. This is important because auditors often conduct audits of loss firms that disclose non-GAAP earnings, and the consequences of issuing wrong audit opinions can be severe. I find that the propensity of the auditor's going concern issuance is negatively associated with the magnitude of expense exclusions in loss firms, after controlling for determinants of going concern opinions that are derived from GAAP earnings. This finding suggests that auditors take into account information embedded in non-GAAP earnings when assessing clients' going concern status. Using bankruptcy outcome as a benchmark, I find that non-GAAP earnings disclosures could increase type II errors in auditors' going concern reporting. I further find that small size auditors and non-specialist auditors are more likely to be misled by non-GAAP reporting when making going concern decisions. In sum, my dissertation furthers our understanding of non-GAAP reporting and its implication for auditors' decision making for issuing going concern opinions.
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Chester, Ronan, and Jennifer Woofter. "Non-Financial Disclosure and Strategic Planning : Sustainability Reporting for Good Corporate Governance." Thesis, Blekinge Tekniska Högskola, Avdelningen för maskinteknik, 2005. http://urn.kb.se/resolve?urn=urn:nbn:se:bth-2252.
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A sustainability report is a tool to help organizations monitor and communicate economic, environmental, and social performance. A corporate strategic planning model is a tool that guides businesses through decision-making processes for sustainable competitive advantage and long-term economic success. While both tools can be used to move a company towards sustainability, the processes are usually not closely integrated. This project explores a closer integration of sustainability reporting and strategic planning for improved corporate governance and strategic sustainable development. We scrutinize the 2002 Global Reporting Initiative Sustainability Reporting Guidelines against a scientific principle definition of sustainability, pointing out current shortcomings and suggesting opportunities for improvement. An enhanced sustainability reporting model is proposed followed by an exploration of how this reporting model can bring value to the corporate strategic planning process.
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Ohlson, de Fine Tammy-Lee. "Private sector communication of non-financial information : critical insight into investor expectation." Diss., University of Pretoria, 2010. http://hdl.handle.net/2263/25624.
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Sustainability has become one of the key issues facing today’s organisations. Poor risk management, excessive compensation and greed have opened the behaviour of organisations to the eyes of the world and have called in corporate disclosures to date. While an increase of disclosure in non-financial reports has been noted, there is little evidence to suggest that the investment community is using this information to make informed investment decisions. The goal of this research was to draw attention to the importance of alignment of non-financial information between organisations and the investment community, in order to ultimately encourage responsible investment. This was done by way of a three-phase endeavor that delivered: • A best-practice framework for the communication of non-financial performance by organisations • An assessment of six South African organisations and their communication of non-financial information, specifically with their investment community • An assessment of six investment firms’ perceptions and expectations of non-financial performance communication in South Africa The study highlighted the importance of engaging the investor community in order to understand their expectation of non-financial performance information, thus rendering non-financial reports useful to the investment community and progressing the responsible investment movement in South Africa. CopyrightDissertation (MBA)--University of Pretoria, 2011.
Gordon Institute of Business Science (GIBS)
unrestricted
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Maniora, Janine [Verfasser], Jürgen [Gutachter] Ernstberger, and Bernhard [Gutachter] Pellens. "Non-financial reporting and disclosure regulation / Janine Maniora. Gutachter: Jürgen Ernstberger ; Bernhard Pellens." Bochum : Ruhr-Universität Bochum, 2016. http://d-nb.info/1102524743/34.
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Ievdokymova, Maria. "Corporate social responsibility development in Russian business environment based on non-financial reporting." Thesis, Strasbourg, 2019. http://www.theses.fr/2019STRAB019.
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Contexte de la recherche : L'analyse rétrospective de la formation de la responsabilité sociétale des entreprises (RSE) nous a permis de définir les caractéristiques principales et les particularités des trois types de RSE: altruistic, philanthropic, corporate citizenship. En utilisant l'approche Triple Bottom Line et les normes internationale GRI pour les rapports non financiers, nous construisons notre modèle afin de mener une analyse de recherche qualitative et d'évaluer et de définir la forme actuelle de développement de la RSE parmi les grandes entreprises russes. Nous avons identifié la tendance positive de la présence de la RSE dans l'industrie pétrolière et gazière. Dans les conditions russes, les entreprises pétrolières et gazières dominent parmi les autres industries dans le domaine de la RSE pour plusieurs raisons. Premièrement, il s’agit de la branche la plus riche de l’économie russe. Deuxièmement, les autorités locales et les mouvements sociaux surveillent de près ces entreprises en raison de leur impact important sur les questions environnementales. Cette industrie représente un engagement fort des normes et pratiques internationales en matière de RSE par ce que elles mettre en oeuvre une conduite commerciale durable dans leurs pratiques de gestion. Cela est dû à un impact international élevé et à une expansion active des entreprises à l’étranger en donc elles font des investissements socialement importants pour créer une image positive de leurs entreprises auprès des parties prenantes. Limites de la recherche : Il existe un manque d'informations sur les activités de RSE parmi les grandes entreprises russes, ce qui indique une faible implication des entreprises dans les rapports non financiers. Ce fait reflète en plus de la faible participation de la RSE dans un grande partie des industries de l’économie russe et aussi un écart important de développement de la RSE entre les industriesContext: The retrospective analysis of CSR formation helped us to define the core special characteristics of CSR and divide them on three classifications (forms): Altruistic, Philanthropic Corporate Citizenship. Using the Triple Bottom Line approach and GRI standards for non-financial reporting, we build our model to conduct a qualitative research analysis to evaluate and define the current form of CSR development among large Russian enterprises. We have identified the positive trend of CSR presence by oil and gas industry. Under Russian conditions, oil and gas enterprises are leading among other industries in the sphere of CSR for several reasons. First, it is the richest branch of the economy of Russia.Secondly, local authorities and social movements closely monitor these companies because of their high impact on environmental issues. This industry represent a strong commitment of international standards and practices of CSR by implementing sustainable business conduct in their managerial practice. This is due to a high international impact and an active expansion abroad of the enterprises by making socially significant investments to create a positive image of their companies in front of stakeholders.Limits: There is a lack of information on CSR activities among large Russian enterprises, which indicates a low involvement of the companies in nonfinancial reporting. This fact reflects the closeness of activities of certain industries of Russian business environment and a significant gap of CSR development among industries
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Hogan, Brian. "Does the Market Know? Evidence from Managerial (Non-) Reporting of Financial Stealth Restatements." Case Western Reserve University School of Graduate Studies / OhioLINK, 2009. http://rave.ohiolink.edu/etdc/view?acc_num=case1220044485.
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Hogan, Brian R. "Does the market know? evidence from managerial (non-) reporting of financial stealth restatements /." online version, 2009. http://rave.ohiolink.edu/etdc/view.cgi?acc%5Fnum=case1220044485.
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Wahyuningrum, Indah F. S. "Non-financial performance disclosure by Australian listed companies." Thesis, Edith Cowan University, Research Online, Perth, Western Australia, 2017. https://ro.ecu.edu.au/theses/1983.
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This study examines the non-financial performance disclosure practices of 200 of the largest ASX-listed companies. It uses content analysis to investigate the relationships between company financial performance and company characteristics, and the extent of non-financial performance disclosure, in terms of quantity and quality, in annual and sustainability reports from 2014. This study developed a new scoring index based on Balanced Scorecard (BSC) principles and Environmental, Social and Governance (ESG) performance, to evaluate the extent of the companies’ sustainability disclosures. The new scoring index, named the Non-Financial Performance Disclosure (NFPD) Index, measures companies’ performances and their ESG frameworks. The index consists of six perspectives: customer, internal business process, learning and growth, environmental, social, and governance. The study used the index as a benchmark or disclosure checklist to collect data from companies’ annual and sustainability reports. A pilot study was undertaken to test the NFPD Index before employing it in the main study. The content analysis outcomes show that the overall average level of non-financial performance disclosure, in terms of quantity, is 36.9%. Among the six disclosure perspectives, governance is the most commonly-reported (51.20%), followed by internal business process (40.27%), customer (38.00%), environmental (36.59%), learning and growth (25.69%), and social (30.67%). Meanwhile, in terms of quality, the overall average level of non-financial performance disclosure is 53.33%. The governance perspective is still the most commonly-disclosed (64.44%), followed by internal business process (60.43%), customer (58.72%), environmental (52.43%), learning and growth (48.20%), and social (30.67%). These results indicate that companies disclose more information from a governance perspective in their annual and sustainability reports than from any other perspective, in terms of both quantity and quality. The study found positive associations between company financial performance (return on assets, return on equity, and earnings per share), company characteristics (company type, company size, and company age), auditing firm, and the extent of non-financial performance disclosure. All but one of the hypotheses in this study have been accepted. More specifically, the statistical analysis indicates that return on equity, earnings per share, company type, company size, company age, and auditing firm positively influence the quantity and quality of non-financial performance disclosure. However, the results showed no relationship between return on assets and non-financial performance disclosure in terms of either quantity or quality. Stakeholder and legitimacy theories were used in this study, to clarify specific areas of corporate social responsibility practices in Australia. Overall, by using the six perspectives of non-financial performance disclosure to study the 200 largest companies in Australia, this research has contributed new information to corporate social disclosure studies focused on non-financial performance disclosure, which should motivate companies to produce and disclose annual and sustainability reports that are more comprehensive and highly credible.
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Elzahar, Hany. "Determinants and consequences of Key Performance Indicators (KPIs) reporting by UK non-financial firms." Thesis, University of Stirling, 2013. http://hdl.handle.net/1893/19767.
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The study examines the level of quantity and quality of Key Performance Indicators (KPIs) reporting for a sample of FTSE 350 UK listed companies over the period (2006-2010). Furthermore, it identifies the determinants of KPIs reporting and investigates its impact upon firm value. Based upon the guidance of the best practice recommended by the Accounting Standard Board (2006), the study develops a measure of disclosure quality by considering the main qualitative attributes of information which, arguably, makes KPIs information more useful to stakeholders. The distinction between disclosure quantity and quality in the study enables the researcher to get greater insights into the drivers and implications of KPIs reporting quantity and quality. The study finds a variation between UK firms in the number of KPIs disclosed with a notable low level of reporting quality, especially for non-financial KPIs. It also finds that corporate governance mechanisms play an important role in improving KPIs reporting. In particular, it shows that directors’ compensations affect the quantity and quality of KPIs disclosure. Furthermore, the study provides evidence that quantity and quality of KPIs disclosure are not derived by the same factors, and both have different impacts on firm value. Whereas, the study finds a negative association between the numbers of KPIs disclosed and firm value, a non-significant relationship is reported between KPIs reporting quality and firm valuation. Overall, this study provides evidence that disclosure quantity is not a good proxy for disclosure quality.
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Björklund, Jacqueline. "Reviewing the Non-Financial Reporting Directive : An analysis de lege lata and de lege ferenda concerning sustainability reporting obligations for undertakings in the EU." Thesis, Uppsala universitet, Juridiska institutionen, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-431664.
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The Non-Financial Reporting Directive (“NFRD”),[1]is an important contributor to the European Union’s (EU) goal of creating a more sustainable future for all. By requiring large public-interest entities to report non-financial information relating to sustainability matters, the NFRD increases business transparency and gives stakeholders the opportunity to make more informed investment decisions, monitor corporate activities and initiate discussions based on current practices. The purpose of this thesis is to analyze the NFRD as it stands today and to analyze in what way the NFRD has the potential to improve by chiefly using the legal dogmatic method. The thesis reached its completion with an appropriate timing (January 2021) as the EU has announced its ambition to revise the NFRD by the first quarter of 2021. The conclusion drawn is that the NFRD should be revised on a series of points. Most importantly, reliability of the provided information should be secured through a stronger verification mechanism. Other areas for improvement concern the enlargement of the scope of the NFRD and the implementation of further measures securing comparable data. [1]Directive 2014/95/EU.
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Krasnikova, Daria. "Analýza současného stavu společenské odpovědnosti podniků v ČR." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-191491.
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Over time, enterprises are more often turning to socially responsible business. Companies are doing so by various reasons: management decision, market and state requirements, efforts to raise the image on the market etc. However, CSR covers a wide range of activities and allows many different options of implementation. This thesis contains the analysis of the specifics of CSR in the Czech Republic, detection of the most advanced and omitted spheres. To achieve the goal of the thesis a survey was carried between companies that operate in the Czech Republic and have experience with social responsibility. Evaluation of the results brings out some positive changes in fundamental areas of CSR. Also the survey discovered the shift to more realistic perception of benefits arising from the implementation of accountability and sustainability in business activities.
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Danielsson, Pernilla, and Sandra Ek. "Non-financial reporting: What about the internal interest? : A quantitative study on commission in the private sector." Thesis, Umeå universitet, Företagsekonomi, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-172410.
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The topic of sustainability has never been as relevant as it is today. Most recently, we have been following climate activists strike worldwide, the U.S. withdraw from the Paris Agreement and we have seen the world elite leave climate meetings without agreements. In 2015, to cope with the sustainability issues, the UN adopted the Sustainable Development Goals (SDGs), for global actions to protect the planet and assure a better future for humanity. The 2030 Agenda for Sustainable Development and the 17 SDGs are set to ensure social, economic, and environmental progress at a global level. For a worldwide advance in progress has the private sector a leading role, and to ensure an effective framework of goals and a balance between the three dimensions are the standards adopted in dialogue with the private sector. The adoption of agendas and regulations has stressed sustainability reporting to become an important business issue for the last two decades. Although sustainability reporting emerged quite recently, the topic has been well researched. Recent research has been focusing on shareholder value and sustainability reporting. However, there is a lack of research focusing on the other stakeholder groups. This study intends to investigate what internal stakeholders of an organization in the private sector consider as important reporting activities following the Global Reporting Standards (GRI). This study is written on commission, hence does the sample consist of the commissioner’s employees. To fulfill the purpose of the study, a survey was conducted and distributed among the internal stakeholders of the organization. The results of the study found the social sustainability activities to be the most important ones to report, followed by the environmental sustainability activities and the economic sustainability activities. Any possible differences between different subgroups of the population (gender, age, employment, and position at work) were tested by establishing two-sample t-tests and a one-way Analysis of Variance. The gender-, age- and position at work variable showed significance, rejecting the null hypothesis that the mean responses are equal.
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Blomström, Sofia, and Sofie Bokfors. "Sustainable Investments : Sustainability reporting from the institutionalinvestors point of view." Thesis, KTH, Industriell ekonomi och organisation (Inst.), 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-278190.
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This thesis examines the type of Environmental, Social, and Governance (ESG) information that institutional investors seek when making and monitoring investment decisions, as well as the possibilities for this information to be presented in sustainability reports. As a basis, twelve semi-structured interviews were conducted with Swedish state institutional fund holders in the category regions and municipalities. Furthermore, five interviews were conducted with six employees at a large Swedish-Norwegian fund company. The results show that the basic demand for ESG information is governed by the content that the investor's organization's financial policy requires, for example, that the fund company has signed the UN Principles for Responsible Investments (PRI) or follows frameworks such as the Global Reporting Initiative (GRI). Furthermore, sustainability motivations are sought in qualitative form, for example about the fund's sustainability strategy, corporate inclusion and justifications about the fund's actual sustainability impact in the portfolio companies. In addition, motivations for potential future business exclusions is also desired. However, this wish is difficult to cater for as it could potentially create discontent between fund companies and portfolio companies. Such a justification could also contribute to market disorders for the company in question, which could degrade the value of the fund holding. Quantitative data are also requested, such as carbon dioxide emissions for the fund portfolio. However, this cannot always be met in the report as reported data from companies are missing. Furthermore, a necessity for the sustainability reports to be used properly by the investors is that data is presented similarly between funds, so that comparisons between funds are facilitated. Finally, investors point out that much of the ESG information they seek is only useful if all funds report in a similar format, and that the ESG information only becomes truly valuable after a unanimous definition of sustainability is introduced.I detta examensarbete undersöks vilken typ av ESG-information som institutionella investerare eftersöker när de ska genomföra och övervaka investeringsbeslut, samt hur möjligheterna ser ut för denna information att kunna presenteras i hållbarhetsrapporter. Som underlag genomförs tolv stycken semi-strukturerade intervjuer med svenska statliga institutionella fondinnehavare inom kategorin regioner och kommuner. Vidare genomfördes fem intervjuer med sex stycken anställda på ett stort Svenskt-Norskt fondbolag. Resultaten visar att den grundläggande efterfrågan av ESG information styrs av det innehåll som investerarens organisations finansiella policy kräver, exempelvis att fondbolaget signerat PRI eller följer ramverk såsom GRI. Vidare så eftersträvas hållbarhetsmotiveringar i kvalitativ form, exempelvis kring fondens hållbarhetsstrategi, företagsinkludering samt motiveringar kring fondens faktiska hållbarhetspåverkan i portföljbolagen. Utöver dessa efterfrågas även motivering av potentiella framtida företagsexkluderingar. Denna önskan är dock svår att tillgodose då denna potentiellt skulle kunna skapa osämja mellan fondbolag och portföljbolag. En sådan motivering skulle även kunna bidra till marknadsoroligheter för det aktuella bolaget, vilket kan försämra värdet på fondinnehavet. Slutligen efterfrågas även kvantitativ data, exempelvis koldioxidutsläpp för fondportföljen. Denna kan dock inte alltid tillgodoses i rapporten då nog lång tillbakagången klimatdata saknas. En nödvändighet för att hållbarhetsrapporterna ska nyttjas ordentligt av investerarna är vidare att data presenteras liknande mellan fonder, så att en jämförelse mellan fondalternativ underlättas. Investerarna poängterar slutligen att stor del av den ESG-information de eftersträvar bara är användbar om alla fonder rapporterar på liknande sätt, samt att ESG-informationen först blir riktigt användbar då en samstämmig definition av hållbarhet införs.
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Peters, Elaine. "Corporate non-financial disclosures : an analysis of corporate sustainability and social responsibility reporting practices of South African firms." Diss., University of Pretoria, 2017. http://hdl.handle.net/2263/59749.
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This exploratory research investigated the impact of solar captive technology on the economy. With an increase in the adoption of captive solar technology, the study also explores the possibility of finding an ideal penetration level, as well as the drivers that motivate the need to find this level.Mini Dissertation (MBA)--University of Pretoria, 2017.
nk2017
Gordon Institute of Business Science (GIBS)
MBA
Unrestricted
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Chahed, Yasmine. "Mistrust in numbers : the rise of non-financial and future-oriented reporting in UK accounting regulation in the 1990s." Thesis, London School of Economics and Political Science (University of London), 2009. http://etheses.lse.ac.uk/2361/.
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This thesis studies the rise of non-financial and future-oriented narratives in the regulatory framework for financial reporting standard-setting and legislation in the UK in the 1990s. The questioning of financial reporting numbers that surfaced in these debates is called here a "mistrust in numbers". To study the moments when a 'trust in numbers' is destabilized through these debates, the thesis focuses on three interrelated processes of financial reporting change. First, the thesis addresses the ways in which accounting sought to expand into new territory - territory in which the emergence of a category of non-financial and future-oriented accounting became closely linked to a rethinking of the concepts of how to govern British companies in the last two decades of the 20th century. Second, the thesis analyses how the expansion of accounting standard-setting beyond a focus on the financial statements in the early 1990s was made possible by the interplay of a number of ideas - some complementary, others competing - about the technical, professional, and international role of the British Accounting Standards Board. Third, the thesis analyses the agenda-setting process for the British Company Law Review between 1998 and 2002. It outlines how, through this reform process, a realignment between law, accounting, and "the State" was sought, one that mediated and structured at the same time modes of economic governance pertaining to both "the State" and "the market". This thesis concludes that the calls in the UK for supplementing financial statements with non-financial and future-oriented reporting elements constitute a significant rethinking of the roles of accounting and regulation in organising economic life. This rethinking entails, it is suggested, a move away from an emphasis on the neutrality and objectivity which has typically been associated with accounting numbers, and towards one aspiring to provide "transparency" based on an underlying economic reality.
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Islam, Md Shahidul. "Impact of non-audit services and tenure regulations on auditor independence and financial reporting quality : evidence from the UK." Thesis, Cardiff University, 2016. http://orca.cf.ac.uk/90752/.
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In response to the spectacular financial reporting failures in Western economies in the early 21st century, the UK has undergone a series of regulatory reforms and the Ethical Standards (ES) by the Auditing Practices Board (APB) are among the most prominent. While the issues of joint provision of audit and non-audit services (NAS) and long audit firm tenure died down following the enactment of ES in 2004, they attracted comments from regulators and policymakers in the wake of the 2007-09 financial crisis. This makes such joint provision and extended tenure long-standing, potentially unresolved issues even in a changed regulatory setting. In this context, the current study has been motivated to investigate the impact of NAS and audit firm tenure regulations on de facto auditor independence and financial reporting quality (FRQ) of FTSE350 companies. Using estimates of discretionary accruals and measures for auditors‟ economic dependence, the study finds little support against popular arguments that NAS fees and long audit firm tenure erode FRQ. Out of two measures of auditors‟ economic dependence, „total fees to auditors‟ is documented to be significantly negatively associated with discretionary accruals during the post-APB ES period. The „differencein- differences‟ method provides some evidence at a marginally significant level for ES‟s causal impact in improving FRQ during post-APB ES period, ceteris paribus. Tests of association between audit firm tenure and FRQ suggest, with a caveat of marginally significant results, that audits conducted during the post-APB ES period have a mitigating effect on discretionary accruals and that longer audit firm tenure does not compromise auditor independence but in fact helps to improve FRQ in the form of lower discretionary accruals. These empirical findings have weak support for policymakers‟ views that an outright prohibition on supplying NAS for audit clients and mandating more frequent rotation of auditors would help to improve FRQ. Results from the final set of tests suggest a marginally significant negative association between audit firm tenure and discretionary accruals for companies audited by Big4 auditors but not for those audited by their non-Big4 counterparts. This provides insight to the most recent regulatory concerns about the concentrated audit market with Big4 domination. The study, therefore, makes important empirical contributions with policy implications.
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Ayertey, Bliss, and Getnet Mengesha Asrat. "Legitimation Strategies in the reporting of Negative CSR Aspects." Thesis, Högskolan Dalarna, Företagsekonomi, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:du-25099.
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The survival of organizations is dependent upon their legitimacy since legitimacy provides them with access to valuable resources. Organizations do not possess legitimacy, but rather it is ascribed to them by the society they are in when their actions meet societal expectations. Fulfillment of these societal expectations requires the moral and practical obligations of organizations which we call Corporate Social Responsibility (CSR). To show their CSR performance, organizations have increasingly adopted the practice of CSR reporting. In CSR reporting, organizations are expected by their stakeholders to disclose both positive and negative aspects. Although disclosing negative aspects can pose a threat to organization’s legitimacy, a third party reporting them may cause more severe damages to the legitimacy of the organization. Therefore, organizations are motivated to legitimize their negative aspects by using legitimation strategies. Using the typology of Coombs and Holladay (1996), in combination with the legitimation strategies by Hahn and Lülfs (2014) as our frameworks, and the non-financial reports of the top ten German chemical companies as our illustrative cases, we investigate and interpret the choice of legitimation strategies used by organizations to report different types of negative aspects in CSR reports. Our findings show that there is a clear pattern in the use of corrective action as a legitimation strategy for all types of negative aspects. Furthermore, we identified instances, where a new type of legitimation strategy, which we called shifting blame legitimation strategy was used. We interpreted our findings using analytical reasoning and theoretical framework such as the concept of symbolic and substantive approach to interpret our findings. Based on the findings, we concluded that the dominant pattern identified falls under the substantive approach, theoretically known for helping companies retain their legitimacy.
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Mühlbacher, Jürgen, Tom Siebenaler, and Ulrike Würflingsdobler. "The Rise of Non-financial performance Measures in Annual Reports. An Analysis of ATX-listed Companies." Faculty of Business and Management of Brno University of Technology, 2016. http://epub.wu.ac.at/6342/1/338%2D1496%2D1%2DPB.pdf.
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Purpose of the article: In the past, annual reports only included financial measures. More recently, this
shareholder value approach has been criticized of leading to a strategic short-term orientation. Consequently,
the use of strategic performance measurement systems (SPMSs), namely the Balanced Scorecard (BSC), is
proposed to communicate non-financial measures to investors and stakeholders. Besides the distribution of
critical information, the disclosure of non-financial measures should strengthen the employees' commitment
to the long-term strategy. The purpose of the article is thus to reveal whether Austrian companies disclose their
strategic performance measures in their annual reports.
Methodology/methods: Two observation points, 2002 and 2012, were chosen to analyse the annual reports of
companies listed on the ATX. This period of time allows to observe changes as well as new trends. The annual
reports have been downloaded from the companies' homepages or received via email or post. A document and
content analysis, followed by a frequency analysis, has been applied to identify several non-financial measures
with regard to the following BSC-derived perspectives: Customer perspective, internal business perspective
and innovation and learning perspective.
Scientific aim: The scientific aim of the following study is to examine the extent to which non-financial
performance measures are displayed in annual reports.
Findings: The analysis of the annual reports showed a tremendous increase in non-financial measures in
the time period between 2002 and 2012, which solely arose from the augmented disclosure activities of the
innovation and learning perspective. On the other hand, the customer and internal perspectives decreased
in importance. Moreover, the top ten measures in 2002 have changed and are dominated by diversity and
environmental issues in the year 2012.
Conclusions: Similar findings in the literature as well as the influence of legal disclosure requirements are
discussed. Possible limitations are the sole use of the Balanced Scorecard as a SPMS or the chosen time period
of ten years.
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Tol, Rick, Tuba Atabey, and Kerstin Antonsson. "Integrated Reporting <IR> Framework - a strategic move to sustainability?" Thesis, Blekinge Tekniska Högskola, Institutionen för strategisk hållbar utveckling, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:bth-18392.
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Global society is threatened by many social and ecological challenges, together they form a complex environment defined in this thesis as the sustainability challenge. Organizations have a major impact on this challenge, with business strategy being the leverage point. This thesis identifies the gaps and recommendations to address those gaps to strategically move organizations towards reaching a sustainable society. The <IR> Framework by the IIRC is a reporting structure and method that includes sustainability elements within a business orientated context. Through 20 interviews, report comparison and system analysis we have generated the results. These highlight gaps with regards to planetary limits and lack of directing organizations towards sustainability. Based on the findings we conclude that <IR>can be a steppingstone by introducing organizations to sustainability elements within business language. However, <IR> cannot be used as a standalone tool to reach a sustainable society. <IR> does assist and succeed in making organizations more strategic, which prepares them to move to sustainability. Overall, organizations acquire a broader perception and understanding regarding non-financials. Recommendations include integrating systems thinking, formulating ‘success’ and back casting from it to strategically prioritize actions; also referring to other tools and concepts that can assist in niche areas within <IR>.
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Eakpisankit, Araya. "The quality of corporate environmental reporting (CER) : theory and practice." Thesis, University of Bath, 2012. https://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.558898.
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Due to the fact that corporate environmental reporting (CER) is largely voluntary and unregulated, practice has evolved in the absence of a meaningful conceptual framework. This lack of a normative theory stating what should be the content of CER as well as the methods for measuring reported information being largely volumetric or content based, is advanced as a major limitation in the existing literature. In this study, the wellestablished conceptual frameworks for financial reporting are adapted as the basis for a CER conceptual framework in which four characteristics of CER indicate its quality. Empirical methods for the measurement of such characteristics are also adapted from the financial reporting literature. The main aim of this research is to use the adapted framework to examine the extent of variation in the quality of CER and then to test its applicability to the key motivational theories. The empirical work involves a panel of US and UK firms over a two-year period. This allows cross-sectional comparison to be made between different financial accounting regimes (rules- vs. principles-based) as well as permits examination of the development of CER over time. Further, the empirical work is extended to investigate the interrelationship between the financial and environmental performance of a firm. Evidence in support of the legitimacy and institutional theory explanations for disclosure motivations is comprehensively found through the measures of the qualitative characteristics identified. That is, the use of a novel CER framework based on financial reporting quality here enables a more robust understanding of the reporting behaviours than previous work. Moreover, evidence for CER variation owing to the differences in financial reporting regimes is found and thus, it is reasonable to assert that the culture of financial reporting, to some extent, informs the nature of voluntary non-financial reporting. However, perhaps owing to the short time frame of the investigation, evidence of financial rewards from being environmentally effective or through providing CER is not found. The findings from this research will be of interest to preparers and users of corporate environmental reports as well as to policymakers, particularly in terms of enabling them to assess the quality of reporting and its level of fit with their expectations. Moreover, they also shed light on the link between environmental performance, as manifested in carbon emissions, and what is reported.
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Živná, Renata. "Efektivita hospodaření nestátních neziskových organizací." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-75385.
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The aim of this thesis is an evaluation of effectiveness of management in non state and nonprofit sector and confrontation of theoretical knowledge and praxis based on real example of a nonprofit organization. For the evaluation of effectiveness of management I use financial analysis indicators which are modified for the nonprofit sector needs. Throughout the thesis, a series of additional questions, regarding financial sources, financial reporting problematic and report manipulation, is addressed. A considerable sphere of interest are also state interventions, their influence on nonprofit, state-run organizations and financial crisis impact. First part deals with theoretical knowledge gained from scholarly literature regarding key questions of the issues in question. The applied part is opened with the financial analysis methodology, followed by financial analysis of chosen organization itself, which is done on the basis of its financial reports.
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Schedin, Amanda, and Laura Robarth. "Etisk redovisning : En jämförande litteraturstudie mellan tre olika branscher." Thesis, Högskolan i Gävle, Avdelningen för ekonomi, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-17608.
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Problem & bakgrund: Den grundläggande problematiken med etisk redovisning är att den inte är lagstadgad, därför kan företagen själva styra hur de väljer att redovisa den samt hur de värderar informationen. Etisk redovisning är ett viktigt och aktuellt ämne som succesivt bör utvecklas i näringslivet. Detta eftersom intressenter har börjat ställa högre krav på företagen att ta sitt miljömässiga, moraliska och etiska ansvar och inte bara fokusera på den ekonomiska aspekten av företaget. Syfte: Syftet med uppsatsen är förklara vad etisk redovisning är samt att undersöka vilka faktorer som kan påverka hur företag använder sig av etisk redovisning. Metod: Undersökningen är en litteraturstudie som bygger på en abduktiv forskningsmetod med en kvalitativ ansats. Resultat & slutsatser: Efter att ha granskat lagar och rekommendationer, den insamlade teoretiska grunden, tidigare forskning och tre olika branscher inom Sverige, textilindustrin, gruvindustrin och konsultbranschen som alla har sina egna risker och krav. Slutsatsen är att de faktorer som påverkar hur företagen redovisar etisk redovisning och varför de gör detta är storleken på företaget, trovärdighet hos intressenterna samt att de andra företagen inom samma bransch väljer att redovisa etisk redovisning likvärdigt det största företaget inom branschen. Det sista målet med uppsatsen var att ta reda på vad etisk redovisning är. Etisk redovisning är en icke-finansiell redovisning som företag väljer att redovisa frivilligt för att skapa förtroende hos intressenter. Med icke-finansiell redovisning menas frivillig information som inte anses mätbar i pengar som visar hur företaget arbetar på ett etiskt och moraliskt sätt för att exempelvis förbättra arbetsvillkoren för sina anställda.Problem & Background: The fundamental problem of ethical accounting is that it is not statutory, thereby allows companies to control how they choose to present it and how they value the information. Ethical accounting is an important and timely subject, which should gradually become more important in business. This is because stakeholders have begun to place greater demands on the companies to take their environmental, moral and ethical responsibility, and not just focus on the financial aspect of the company. Purpose: The purpose of this paper is to explain what ethical accounting is and to investigate the factors that can influence how companies choose to use ethical reporting. Method: The study is a literature study that is based on an abductive research method with a qualitative approach. Results & Conclusions: After reviewing laws and recommendations, the collected theoretical basis, previous research and three different industries in Sweden, the textile industry, mining and consulting industry who all have their own risks and requirements. The conclusion is that the factors affecting how companies report ethical accounting and why they do this is the size of the company, credibility with stakeholders and the other companies within the same industry chooses to report ethical accounting equivalent to the largest company in the industry. The last objective of this thesis was to find out what ethical accounting is. Ethical accounting is a non -financial reporting that companies choose to report voluntarily to build trust among stakeholders. With non -financial reporting means volunteer information that is not considered measurable in money, that shows how the company operates in an ethical and moral manner, for example to improve working conditions for their employees.
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Fransson, Oliver, and Simon Sleman. "The absolution of non-audit services – unravelling a nexus of research : A quantitative study of non-audit services’ impact on financial reporting quality among private firms in Sweden." Thesis, Internationella Handelshögskolan, Jönköping University, IHH, Företagsekonomi, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-48577.
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Non-audit services provided by audit firms have been a popular scientific topic within the fields of audit and accounting research over the past decades. Numerous researchers have attempted to provide a theoretical contribution by examining different ways of measuring the concepts of audit quality and financial reporting quality. The resulting consequences are mixed results and a lack of consensus among researchers from both research fields. The two, in other situations, rather distinctive research fields of audit quality and financial reporting quality, have, in several cases, been confounded without analytical reflection regarding their differences. In parallel to the scientific progress, regulatory bodies have noticed the increasing trend of non-audit services and how they constitute larger portions of the audit firm’s annual revenues. Their responses have been legal restrictions, both in the US and Europe, in order to cease the trend. The purpose of this thesis is to make a pronounced investigation regarding the relationship between non-audit services and financial reporting quality in Swedish private firms. Furthermore, it will also be of interest to examine if this proposed relationship is moderated by the presence of the four global market-leading audit firms or not. The study is based on a deductive approach and a quantitative research strategy, to collect and analyze data from annual reports. To fulfill the purpose of the study, the data is analyzed by conducting binary and multinomial logistic regression tests. The results suggest that there is an association between certain types of non-audit services and financial reporting quality. Specifically, services that are unrelated to tax have proven to be statistically significant positively correlated with financial reporting quality. No evidence was found supporting a moderating effect by the characteristics of audit firms, suggesting that the choice of an audit firm is irrelevant for attaining high financial reporting quality when purchasing non-audit services. The study’s theoretical contribution is the novelty arising from the combination of studying non-audit services’ impact on financial reporting quality within a Swedish setting on private firms. The study also provides empirical contribution by using a proxy for financial reporting quality rarely used in previous research. The findings are of practical importance since they suggest that firms potentially benefit in their financial reporting by purchasing these kinds of services, which contradicts past actions made by regulatory bodies.
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Bosnjak, Anna, Petter Booberg, and Anders Eriksson. "När rätt blir fel : En studie av förbudet mot progressiva avskrivningar och konsekvenserna för bostadsrättsföreningar." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-279970.
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In this paper, we present the ban on progressive depreciation of housing associations in connection with the change to K-regulatory frameworks. Bokföringsnämnden (2014) stated that progressive depreciation was no longer allowed, and this study explores what kind of implications it had for the housing associations' income statements. Additional problems have been addressed by examining what effects it could have on the perception of that accounting must be based on giving a fair view (Artsberg, 2005), and whether stakeholders can access and interpret this financial information (Burks, 2015). Based on theories that consider that a similar framework is not appropriate for housing associations and non-profit organizations, as for profit driven companies, we have used this criticism on the matter (Burks, 2014; Torres and Pina, 2003). We have also taken into consideration why Bokföringsnämnden decided to prohibit the depreciation method. The empirical study focuses on examining twenty newly constructed housing associations annual reports from 2012 to 2014 to see whether they have had to change their depreciation method, and if this in turn has had an influence on their results, and if this has led to changes in their annual report. The end result of this study is based on a quantitative research which shows that a change has occurred in housing associations' income statements. 95 percent of the sample reported a loss in 2014, while in 2012 only 5 percent showed negative results. In a combined analysis of the use of literature and empirical data, there are clear indications that there is a requirement for new regulatory alternative templates for housing associations to report financial information if they are to present a fair view and enable comparison between associations.
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Motokawa, Katsuhiro. "Research on Corporate Disclosure of Human Capital:An Analysis from the Decision-Usefulness Approach." Kyoto University, 2018. http://hdl.handle.net/2433/233830.
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Chiarini, Ludovica, and Nadia Khedachi. "Sustainability reporting in project-based industries: a European study with a focus on the motion picture industry." Thesis, Malmö universitet, Fakulteten för kultur och samhälle (KS), 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:mau:diva-23260.
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Project-based industries (PBIs) and more specifically the motion picture industry (MPI) are industries with fluid workflows composed of non-standardised routines. The constant and massive employment of resources on an industrial level (energy usage, waste production, ephemeral decors, food consumption, transportation) generates a considerable negative impact on the environment. These industries are not striving towards sustainable development due to their ever changing work processes but have still not suffered from consumers’ backlash as many others are currently experiencing (fast fashion).Nonetheless, sustainability reporting (SR) is a rising phenomenon among MPIs due to an increased awareness about climate change and the need to shift business priorities towards a triple bottom line approach.With the employment of the major theories traditionally used to explore sustainability reporting, this thesis analysed the current stage of sustainability reporting practices in project-based industries with a focus on the motion picture industries in Europe (UK, France, Italy and Sweden). To reach this purpose, a theoretical tryptic supported the argumentation: the institutional theory, legitimacy theory and stakeholder theory were employed in synergy.Eventually, researchers confirm that SR is a rising practice and that it is not harmonised among its users. Given the lack of tailored legislative framework, organisations adventure themselves into self-assessment and third-party assessment with incohesive methodologies. Overall the motivations behind such a transition mainly emanate from personal conviction for sustainability, rather than established institutional or social pressure. Lastly, collaboration and stakeholders considerations are a reality and contribute to a more genuine engagement of MPIs into SR.
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Макаренко, Інна Олександрівна, Инна Александровна Макаренко, and Inna Oleksandrivna Makarenko. "Інтегрована звітність як основа корпоративної соціальної відповідальності." Thesis, Донецький державний університет управління, 2013. http://essuir.sumdu.edu.ua/handle/123456789/59396.
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Запровадження концепції інтегрованої звітності в Україні дозволило б підвищити цінність інформації підприємств та їх привабливість на зарубіжних ринках з урахуванням розповсюдження механізмів корпоративної соціальної відповідальності.Концепція інтегрованої звітності підприємства виникла у відповідь на потреби бізнесу, інвесторів, співробітників і суспільства у захисті від глибоких фінансових та економічних потрясінь, у формуванні нової мови ведення бізнесу, яка оперує такими категоріями як ризик, стратегія, нагляд і стійкість бізнесу, його соціальне та природне середовище.
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Nissim, Donata, and Tatenda Mugwira. "Sustainability reporting and the related challenges of the United Nations Global Compact signatories : A qualitative study in the Nordic region." Thesis, Umeå universitet, Företagsekonomi, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-149361.
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Abstract Sustainability has been one of the most discussed topics among the business world and society for the last decade. The globally growing concern about sustainability related issues has led to businesses and non-businesses meet the demand of their stakeholders by producing a sustainability report to demonstrate their work and development in sustainability and how they have measured it. There has been a fast-growing trend of sustainability reporting in few years and there are a number of different initiatives and requirements that define what kind of sustainability reports are produced. From the different sustainability initiatives, the largest principle-based initiative is the United Nations Global Compact (UNGC) with almost 13 000 signatories and the largest reporting-based initiative is the Global reporting initiative (GRI). These two initiatives entered in to a partnership in 2010 with the aim of the GRI providing guidance for the signatories on how to disclose information from different areas in sustainability in their sustainability reports. There has been previous research that criticized the UNGC to be too broad and the principles difficult to translate in to sustainability reporting despite the existing partnership with the GRI. These previous studies expressed the lack of qualitative studies about the subject especially from the signatories’ perspective and the importance of approaching the topic from a practical point of view. The purpose of our research study was to create an understanding of the practicalities in UNGC signatories’ sustainability reporting, the challenges they face in the progress and how are they approaching those challenges. The thesis focuses on the Nordic region and the two research questions are: How are the UNGC signatories practically translating the 10 principles into their sustainability reporting? What challenges do UNGC signatories find in sustainability reporting in general and how have they approached these challenges? To answer these research questions the authors conducted a qualitative study by semi-structured interviews with company representatives from different Nordic UNGC signatories. The research study identified how do they practically identify what to report about the principles which is determined by materiality assessment provided by the GRI framework. This determines what is material for the company and its industry and focus on those areas in their sustainability report. Legal requirements, internal regulations and other commitments were also identified guiding sustainability reporting. The main challenges related to the sustainability reporting were mainly about data related issues, satisfying the stakeholders and the high number of different frameworks and regulations that are not necessarily interrelated. Majority of the participants approached these challenges by carrying out the materiality assessment as accurate and clear as possible in order to avoid data related difficulties. Some participants offer their different stakeholders with sustainability related information by different forms in order to make the sustainability reporting easier to read and understand. For the high number of frameworks and regulations, the participants have expectations for alignment among them in the future in order to make the reporting easier for everyone involved with sustainability reporting. The results of our findings were supported by theories and concepts such as the stakeholder’s theory, signalling theory and the CSR concept. Previous studies about sustainability reporting and UNGC were also compared to our findings in the analysis.
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Folos, Felicia, and Irena Lalovic. "Hållbarhetsrapportering : Företagens sätt att använda de icke-finansiella rapporterna som ett kommunikationsverktyg vid bolagsskandaler." Thesis, Södertörns högskola, Företagsekonomi, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-32947.
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Syfte: Syftet med studien är att undersöka om hållbarhetsrapporter används som ett kommunikationsverktyg i lika stor utsträckning vid mediala företagsskandaler som det görs i allmänhet genom att kommunicera ut såväl positiv som negativ information till företagets intressenter. Metod: Undersökningen har genomförts med en kvalitativ forskningsansats där en kvalitativ innehållsanalys har genomförts på insamlad sekundärdata i form av hållbarhetsrapporter från fyra företag. Empiri: Av empirin framgår en presentation av de fyra granskade bolagen. Där redogörs en djupgående och detaljerad beskrivning av företagens åtaganden och strategier innan och efter skandalen uppmärksammats i media samt en presentation av varje enskild skandal.Slutsats: Majoriteten av de granskade företagen använder sina icke-finansiella rapporter som ett kommunikationsverktyg vid bolagsskandaler för att kunna bemöta de anklagelser som riktats mot dem genom att presentera vidtagna handlingar efter inträffad medial skandal för att på så vis informera sina intressenter och genom detta bevisa sin legitimitet.Purpose: The purpose of the study is to examine if the sustainability reports are used as a communication tool to the same extent in connection with medial corporate scandals as in general by communicate both positive and negative information to the company’s stakeholders.Method: The study has been conducted with a qualitative research approach where qualitative content analysis has been used to analyze the collected data in the form of the companies sustainability reports.Empiricism: The empiricism shows a presentation of the four audited companies. It outlines a profound and detailed description of the companies commitments and strategies before and after the scandals attention in media and a presentation of each individual scandal.Conclusion: The majority of the audited companies use their non-financial reports as a communication tool in conjunction with corporate scandals to respond at the allegations directed against them by presenting actions taken after the medial scandal to inform their stakeholders and prove their legitimacy.
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Pereira, Daniela Alexandra Correia. "Relato integrado: utopia ou realidade." Master's thesis, Instituto Politécnico de Setúbal. Escola Superior de Ciências Empresariais, 2016. http://hdl.handle.net/10400.26/14349.
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Dissertação apresentada para cumprimento dos requisitos necessários à obtenção do grau de
Mestre em Contabilidade e FinançasNa última década, o conceito de Relato Integrado (RI) tem surgido como um desafio às organizações, resultante da necessidade de elaborar um relatório coerente e estruturado, que englobe tanto a informação financeira, como a informação não financeira, por forma a divulgar para além das demonstrações financeiras, também a informação de Responsabilidade Social das Organizações (RSO), Relato Ambiental e de Desenvolvimento Sustentável. As empresas divulgam este tipo de informação de forma voluntária, pois, por enquanto, ainda não existe uma diretiva que assuma esta informação como uma obrigação por parte da empresa. Os Relatórios e Contas das empresas são a forma de comunicação para com os stakeholders e têm o objetivo de informar e fornecer os dados necessários, comunicando assim de forma clara e precisa. Este estudo procedeu à caracterização do conceito de RI, às práticas empresariais de RI e à utilização de um quadro de referência – Global Reporting Iniciative (GRI) – para uma amostra de empresas. Com base na amostra utilizada, bem como os resultados obtidos do estudo podemos afirmar que existem empresas a elaborar um relato integrado, procedendo à utilização do quadro de referência do GRI. Todavia não existe uma forma comum de inserir esses critérios nos relatórios anuais das empresas, assistindo-se a diferentes formas, embora com referência às Diretrizes do G4 para paginação anterior (ou posterior) dos seus relatórios anuais.
In the last decade, the concept of Integrated Reporting (IR) has emerged as a challenge to organizations, resulting from the need to develop a coherent and structured report, which covers both the financial information, such as non-financial information in order to spread apart the financial statements, also the Corporate Social Responsibility (RSO), Envirnomental Reporting and Sustainable Development. Companies disclose such information voluntarily because, for now, there is still a policy that takes this information as an obligation by the company. The Annual Reports of companies are the way of communication to the stakeholders and aim to inform and provide the necessary data, and communicating clearly and accurately. This study carried out the characterization of the concept of RI, the RI business practices and the use of a frame of reference - Global Reporting Initiative (GRI) - for a sample of companies. Based on the sample used and the results of the study we can say that there are companies to develop an integrated reporting, proceeding to use the GRI framework. However there is a common way to enter these criteria in the annual reports of companies, attending to different forms, although with reference to the G4 Guidelines for previous paging (or posterior) of their annual reports.
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Mayer, Caroline, and Emelie Bergström. "Transition through Transparency : Assessing ESG Reporting and the EU Taxonomy for Sustainable Finance." Thesis, KTH, Industriell ekonomi och organisation (Inst.), 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-296649.
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Insufficient ESG information has been identified as a barrier in the transition towards a climate-neutral economy. This topic recently gained new interest, with the EU Commission implementing an action plan to finance sustainable growth. For the first time, the EU Commission has introduced a taxonomy that classifies whether or not an economic activity is sustainable - a potentially substantial addition to the field of ESG reporting. Financial market participants are initially targeted by the demands of disclosing taxonomy alignment of all affected activities. Due to the significant mandate that financiers hold as intermediates, their perspective on ESG disclosure is key to sorting out the complexity of non-financial transparency. The purpose of this thesis is to identify financiers’ current challenges within ESG reporting, and to indicate how the EU taxonomy will impact this context. A qualitative study was carried out with an aim to gather the perspectives of Swedish banks that provide portfolio management. 20 interviews with industry professionals were held, in order to illuminate internal obstacles and viewpoints in the banks’ operative businesses. The empirical data was thematically analyzed and discussed in regard to the Swedish finance industry as a whole. The findings present that the current challenges with ESG reporting firstly lie in a lack of comparability and clarity in the disclosure process. Secondly, there are difficulties with integration due to the tensions that underlie the financial purposes of most businesses. Despite the fact that shorter-term challenges are expected to remain with the taxonomy, mainly in the form of access to data and communication, the taxonomy is generally received as a long-awaited common language. The taxonomy contributes with standardization and structure to this setting and shows promise of integrational effects due to its activity-centered focus. Although the satisfaction of information needs will not entail change in itself, it is deemed necessary to obtain transparency in order for a subsequent environmental transition to take place.Bristfällig ESG-information har identifierats som ett hinder i omställningen mot en klimatneutral ekonomi. Detta område har på sistone mötts av ett ökat intresse, i och med EU Kommissionens handlingsplan för att finansiera hållbar tillväxt. Mer specifikt introduceras för första gången en taxonomi, vilken klassificerar hur en ekonomisk aktivitet skall bedömas som hållbar - ett potentiellt signifikant tillägg till ESG-redovisning i stort. Initialt omfattas finansmarknadsaktörer av kraven att redovisa berörda aktiviteters överensstämmelse med taxonomins gränsvärden. I och med det betydande mandat som finansiärer innehar som intermediärer, är deras perspektiv på ESG redovisning mycket betydelsefullt i förståelsen av komplexiteten som kringligger icke-finansiell transparens. Syftet med denna studie är att identifiera finansiärers nuvarande utmaningar inom ESG redovisning, samt att indikera hur EU taxonomin kommer påverka dessa aktiviteter. En kvalitativ studie har genomförts med syftet att ansamla perspektiven av svenska banker som tillhandahåller portföljförvaltning. 20 intervjuer hölls med individer verksamma inom branschen, för att kunna identifiera interna hinder och synvinklar från bankernas operativa verksamhet. Den empiriska datan analyserades sedan tematiskt och diskuterades i förhållande till den svenska finansindustrin i stort. Resultaten visar att de nuvarande utmaningarna inom ESG-redovisning härleds dels till en brist på jämförbarhet och klarhet i redovisningsprocessen, och dels till svårigheter att integrera arbetet i och med intressekonflikter som underbygger de finansiella syftena av företag. Trots faktumet att vissa svårigheter på kortare sikt väntas kvarstå med införandet av taxonomin, framförallt inom datatillgång och kommunikation, så mottar branschen taxonomin som ett efterlängtat gemensamt språk. Taxonomin bidrar med standardisering och struktur till redovisningslandskapet, och dess aktivitetsfokus visar på lovande integrationsmässiga effekter. Tillfredsställandet av informationsbehov innebär visserligen inte någon förändring i sig, men upprättandet av förhöjd transparens ses som direkt nödvändigt för att möjliggöra en efterföljande transition mot mer hållbara industrier.
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Borgstrand, Blixt Malin, and Sofia Wiklund. "Redovisning i ideella idrottsföreningar : Hur ser de ekonomiansvariga på sitt arbete?" Thesis, Högskolan Dalarna, Företagsekonomi, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:du-30437.
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Den svenska idrottsrörelsen har gått över från att vara en amatör- och folkrörelsebaserad verksamhet till en mer kommersiell och professionell verksamhet. Det finns ett ökat fokus på arbetet med att förbättra redovisningen hos ideella föreningar, därför att det finns en ökad oro kring kvalitén. Syftet med denna studie är att undersöka hur de ekonomiansvariga i de ideella idrottsföreningarna upplever arbetet med den ekonomiska redovisningen och utifrån detta diskutera möjliga orsaker till varför ideella idrottsföreningars redovisning varierar i kvalité. För att uppfylla syftet genomfördes åtta kvalitativa intervjuer. Representanter från sex idrottsföreningar som är anslutna till Riksidrottsförbundet deltog i studien. Dessutom intervjuades två anställda på ett distriktsidrottsförbund. Våra resultat tyder på att de ekonomiansvariga upplever att arbetet med att upprätta den ideella idrottsföreningens redovisning tar mycket tid. Detta kan vara ett tecken på att redovisningen har vuxit i omfattning. Vidare kan denna ökade omfattning leda till tidsbrist som möjligen kan påverka redovisningens kvalité. Tidsbristen kan möjligen göra att redovisningen som en ideell idrottsförening producerar inte kan uppfylla de kvalitetsförbättrande kriterierna som finns gällande redovisning.The Swedish sports movement has developed from sporting among common folks and amateurs to a more commercial and professional movement. The work of improving nonprofit accounting has been focused on since there are rising concerns about the quality of the accounting. The purpose of this study is to investigate how the bookkeepers experience working with the accounting, and on this basis, discuss possible causes as to why non-profit sports organizations’ accounting varies in quality. The study has been conducted through eight qualitative interviews. The participants were six representatives from non-profit sports organizations and two representatives of a District Federation from the Swedish Sport Confederation. Our study indicates that the bookkeepers find the accounting time consuming. This could be a sign that the scope of this kind of accounting has grown. This growth might further affect the quality of the accounting due to an increasing lack of time, which in turn could possibly lead to the accounting produced by a non-profit sports association not fulfilling the qualitative characteristics.
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Delebecque, Adrien. "A materiality analysis meeting nonfinancial reporting requirements : With the combination of analytic hierarchy process and failure mode and effects analysis." Thesis, KTH, Hållbar utveckling, miljövetenskap och teknik, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-260127.
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The assessment of the environmental and social impact of companies could be a key lever towards amore sustainable society. The aim of this report is to develop a quantitative approach based onmulti-criteria decision-making methods for organizations to conduct a corporate social responsibility materiality analysis. Through a literature review, a knowledge gap was identified on practical methods to implement a materiality analysis that meet non-financial reporting requirements.Therefore, the features of such a method were identified and a method combining analytic hierarchy process and failure modes and effects analysis was offered. The method was then used within a company in order to illustrate how the method should be applied in practice and to assess its application. The analytic hierarchy process was used to determine the relative weights of three criteria: risk, opportunity and influence on stakeholders’ assessments & decisions. Assessment scales were created for three failure modes and effects analysis indices for the criteria of risk and opportunity: severity, occurrence and control. A unique value can then be calculated for each corporate social responsibility issue in order to identify the material ones. The application of the methodology to a company underlined a few critical factors to be further investigated, in particular the quantification of the scales used for assessment and the selection of stakeholders.Bedömningen av företagens miljöpåverkan och sociala effekter kan vara en nyckelhävarm mot ett hållbart samhälle. Syftet med denna artikel är att utveckla ett kvantitativt tillvägagångssätt baserat på beslutsfattningsmetoder med flera kriterier för organisationer att utföra en väsentlighetsanalys av företagets sociala ansvar. Genom en litteraturöversikt identifierades kunskapsgap om praktiska metoder för att genomföra en väsentlighetsanalys som uppfyller icke-finansiella rapporteringskrav. Därför identifierades funktionerna i en sådan metod och en metod som kombinerar analytisk hierarkiprocess och feleffektsanalys erbjuds. Metoden användes sedan inom ett företag för att illustrera hur metoden bör tillämpas i praktiken och för att bedöma dess tillämpning. Den analytiska hierarkiprocessen användes för att bestämma de relativa vikterna för tre kriterier: risk, möjlighet och inflytande på intressenternas bedömningar och beslut. Utvärderingsskalor skapades för tre feleffektsanalysindex för kriterierna för risk och möjlighet: allvarlighetsgrad, förekomst och kontroll. Ett unikt värde kan sedan beräknas för varje företags sociala ansvar för att identifiera de materiella.Tillämpningen av metodologin på ett företag underströk några kritiska faktorer som ska undersökas ytterligare, särskilt kvantifieringen av skalorna som används för bedömning och urvalet av intressenter.
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Landén, Emma, Lukas Berntsson, and Maja Törnqvist. "Transparency and Disclosure – Are We Doing Enough? : The NFRD’s effect on transparency and its benefits for actors in the Swedish food industry." Thesis, Jönköping University, IHH, Företagsekonomi, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-52871.
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Abstract Problem: As sustainability grows larger in importance for consumers, so does the demand for information on companies’ sustainability work. In this situation, greenwashing has become a viable strategy for companies to use as a competitive advantage. Therefore, the EU came with a new directive in order to counteract this type of misleading behavior, the non-financial reporting directive (NFRD). Although many positive outcomes have come from non-financial reporting, the aspect of transparency remains uncharted. Purpose: The purpose of this study is twofold. Firstly, it investigates how the non-financial reporting EU directive has impacted the transparency towards business partners active within the Swedish food industry. Secondly, the purpose is to explore how the Swedish non-financial reporting law benefits actors within the food industry. This paper embraces stakeholder theory. For the purpose of researching the topic of this paper, food production companies in Sweden were specifically chosen to narrow down the sample. Aim: This study aims to investigate the impacts of the NFRD on transparency and external communication, and through this, evaluate the efficiency of the directive and Swedish national law, which derives from the multi-national legislation, on transparency. Method: In this research, interpretivism was used as the guiding research approach. Being a qualitative study, semi-structured interviews were used as the primary source of data collection. Interviews were transcribed, and then coded and analyzed according to standard procedures. Result and Conclusion: The results of the empirical findings were that the directive does not impact the transparency on Swedish partners at any significant level. It was also found that the primary benefits of the national non-financial reporting law of Sweden are not directed towards customers or partners, but rather the focal business, investors, and competitors. The main benefits were that the reports raised awareness for sustainability within the firm, they are of great use for benchmarking, as well as that the reports serve as useful information for green investors.
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Земляк, Н. В. "Методика складання звітності зі сталого розвитку та її аудиту." Master's thesis, Сумський державний університет, 2020. https://essuir.sumdu.edu.ua/handle/123456789/79878.
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Протягом останніх років в Україні набуває поширення нефінансова звітність, зокрема звітність зі сталого розвитку. Мета кваліфікаційної роботи полягає в узагальненні та поглибленні теоретичних знань щодо звітності зі сталого розвитку та її аудиту, а також у розробці практичних рекомендацій з її впровадження та її аудиту.В течение последних лет в Украине получает распространение нефинансовой отчетности, в том числе отчетность по устойчивому развитию. Цель квалификационной работы заключается в обобщении и углублении теоретических знаний по отчетности по устойчивому развитию и ее аудита, а также в разработке практических рекомендаций по ее внедрению и ее аудита.
In recent years, non-financial reporting, in particular sustainable development reporting, has become widespread in Ukraine. The purpose of the qualification work is to generalize and deepen the theoretical knowledge of sustainable development reporting and auditing, as well as to develop practical recommendations for its implementation and audit.
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Савченко, Тарас Григорович, Тарас Григорьевич Савченко, Taras Hryhorovych Savchenko, Марія Сергіївна Мартишко, Мария Сергеевна Мартышко, and Mariia Serhiivna Martyshko. "Інтегрована звітність як інструмент прозорого ведення бізнесу." Thesis, Сумський державний університет, 2020. https://essuir.sumdu.edu.ua/handle/123456789/82484.
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В умовах стрімких та непередбачуваних змін економічного середовища
виникає потреба у формуванні актуального інформаційного забезпечення, яке
зможе в повній мірі задовольнити потреби користувачів та дозволить прийняти
зважені й ефективні рішення. В даній роботі розглянуто передумови виникнення, особливості формування інтегрованої звітності, а також проаналізовано осовні переваги даного виду звітування.
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Багдасарян, В. М., and V. M. Bagdasaryan. "Оценка экологической ответственности предприятий нефтегазового комплекса : магистерская диссертация." Master's thesis, б. и, 2019. http://hdl.handle.net/10995/71074.
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На сегодняшний день отрицательное влияние на окружающую среду ощущается наиболее остро и принимает мировой характер, что может послужить причиной экологического кризиса. Актуальность данного исследования обусловлена тем, что реализация программ корпоративной социальной ответственности компаний нефтегазовой отрасли оказывает ощутимое воздействие на устойчивое развитие общества в разных странах мира. Целью магистерской диссертации является оценка экологической ответственности предприятий нефтегазового сектора. В этой работе использованы следующие методы исследования: теоретический и эмпирический анализ, а также корреляционный анализ. Информационную базу исследования составили нефинансовая отчетность компании ПАО «Газпром-нефть» за 2015-2018 гг., которая опубликована на официальном сайте предприятия и статистические материалы ассоциации Российского союза промышленников и предпринимателей. В ходе написания магистерской диссертации была разработана методика оценки экологической ответственности предприятий, базирующаяся на использовании базовых индикаторов корпоративной социальной ответственности и отличающаяся введением индикаторов, учитывающих специфику деятельности нефтегазовых компаний в области охраны окружающей среды, что позволит разработать адекватную политику инвестирования в природоохранные объекты и обеспечить сопоставимость информации, как в российской, так и зарубежной практике нефинансовой отчетности. Такая информация может представлять существенный интерес и для потребителей продукции нефтегазовых компаний, и для инвесторов и кредитных организаций. Оценка экологической ответственности компаний нефтегазового сектора позволит оценить эффективность защиты окружающей среды, оценить эффективность ведения социально ответственного бизнеса в России и выявить наиболее важные экологические аспекты в деятельности компаний. Разработанная методика позволит получить объективную и сопоставимую информацию об уровне экологической ответственности компаний нефтегазового сектора, действующих в России, и масштаба воздействия их деятельности на окружающую среду.Today, the negative impact on the environment is felt most acutely and takes on a global character, which may be the cause of the environmental crisis. The relevance of this study is due to the fact that the implementation of corporate social responsibility programs for companies in the oil and gas industry has a tangible impact on the sustainable development of society in different countries of the world. The purpose of the master's thesis is to assess the environmental responsibility of enterprises in the oil and gas sector. In this work, the following research methods were used: theoretical and empirical analysis, as well as correlation analysis. The information base of the study was compiled by non-financial reports of PJSC Gazprom Neft for 2015-2018, which is published on the official website of the company and statistical materials of the association of the Russian Union of Industrialists and Entrepreneurs. During the writing of the master's thesis, a methodology for assessing the environmental responsibility of enterprises was developed, based on the use of basic indicators of corporate social responsibility and characterized by the introduction of indicators that take into account the specifics of the activities of oil and gas companies in the field of environmental protection, which will develop an adequate policy for investing in environmental objects and ensure comparability of information as in the Russian and foreign practice non-financial reporting. Such information may be of significant interest to consumers of oil and gas companies, and investors and credit organizations. Assessing the environmental responsibility of companies in the oil and gas sector will assess the effectiveness of environmental protection, assess the effectiveness of conducting socially responsible business in Russia and identify the most important environmental aspects in the activities of companies. The developed methodology will provide objective and comparable information on the level of environmental responsibility of oil and gas companies operating in Russia and the scale of the impact of their activities on the environment.
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Marain, Gaëtan. "La juridicisation de la responsabilité sociétale des entreprises." Thesis, Paris 9, 2014. http://www.theses.fr/2014PA090008.
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La commission européenne définit la responsabilité sociétale des entreprises comme « l'intégration volontaire des préoccupations sociales et écologiques des entreprises à leurs activités commerciales et leurs relations avec leurs parties prenantes » . la rse se subdivise en trois partie : l'écologie, le social et la gouvernance.jusqu'à présent, la rse était cantonnée à des guides de bonne conduite et un discours marketing bien rodé. le seul risque encouru par l'entreprise ne respectant pas ses engagement était une atteinte à son image (plus ou moins importante selon le degré de médiatisation de l'entreprise, allant de la simple condamnation par la presse spécialisée jusqu'au boycott).le terme responsabilité était alors restreint à l'acception commune, une sorte d'exigence morale. mais, la rse tend à investir le droit, et le risque de contentieux juridique apparaît. elle peut alors se comprendre comme la tentative de sanctionner par le droit un comportement autrefois seulement fustigé par l'éthique. elle correspond à un rapprochement de la morale et du droit, dans un mouvement inverse à celui qu'avait connu jusqu'alors la responsabilité.cette responsabilité émerge dans l'actualité. c'est l'affaire de l'erika. le tribunal correctionnel de paris a récemment condamné l'affréteur total à 192 millions d'euros de dommages et intérêts pour « préjudice écologique » en reconnaissant notamment l'atteinte au « vivant non commercial ». on assiste à une extension de la chaîne des responsabilités. de l'affréteur aux oiseaux et au littoral en passant par un armateur, des sociétés de notation, des gestionnaires du navire, des personnes publiques et des associations des défense de l'environnement. l'écran juridique de la société est écarté au profit de la notion plus large d'entrepriseSocial responsibility standards voluntarily set by a company create obligations both in respect of their issuers and their receptors. Law operates a double movement of legalization (they shall become binding for employees) and control (this binding nature is to exist only if it satisfies the justification and proportionality criteria) to standards that create new constraints for employees. The employer may, espacially by means of a code of conduct, restrict the exercise of freedom of its employees provided that such limitation is justified by the interest of the company and proportionate to the aim pursued. In addition, under the influence of a renovated corporate governance, social interest is now open to the interests of stakeholders. This changes the responsibilities of executives and forces them to set up and report on their corporate social responsibility policies. Once acquired the idea that a company has to integrate social responsibility into its business, the question of the legal nature of the measures implemented comes into play. One may distinguish on the one hand unilateral initiatives of the company, usually by means of a code of conduct and, on the other hand, concerted initiatives taking the form of international framework agreements. Both of these CSR instruments are relatively foreign to lawyers. After comparing codes of conduct and unilateral commitments, I attempted to legally qualify international framework agreements through a contractual perspective. From these analyzes, it appears that commitments entered into by a company, whether unilaterally or adopted after consultation, generate binding obligations. Standards of corporate social responsibility are subject to a process of legalization and individuals can now usefully use them as part of a trial to assert their claims
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Мацьків, Р. Т. "Управління соціальною відповідальністю підприємств нафтогазового комплексу." Thesis, Івано-Франківський національний технічний університет нафти і газу, 2011. http://elar.nung.edu.ua/handle/123456789/1912.
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Дисертаційна робота присвячена розробці теоретико-методичних і прикладних засад управління соціальною відповідальністю підприємств нафтогазового комплексу. У роботі здійснено аналіз суті та принципів концепції соціальної відповідальності, на основі якого встановлено особливості її реалізації нафтогазовими підприємствами -відокремленими структурними підрозділами ТРГС. Доведено взаємозалежність соціально відповідальної поведінки окремих підприємств і організації та умов сталого розвитку регіонів і країни загалом.
Проаналізовано соціально-економічну діяльність нафтогазових підприємств. Вдосконалено методику оцінки рівня соціальної відповідальності підприємств. Проведено оцінку рівня соціальної відповідальності підприємств нафтогазового комплексу, що дозволило встановити проблеми у її реалізації. Доведено доцільність соціальних інвестицій як сучасної форми соціальної відповідальності.
Встановлено умови взаємодії підприємств - відокремлених структурних підрозділів ТРГС з головною компанією та органами державного управління і місцевого самоврядування. Вдосконалено механізм управління соціальною відповідальністю нафтогазових підприємств перед місцевими громадами. Розроблено рекомендації щодо використання інструментарію нефінансової звітності підприємств.The thesis aims at developing the theoretical-methodological and applied principles of social responsibility management at enterprises of oil and gas industiy. It analyzes the essence and principles of the concept of social responsibility and identifies on the basis of such analysis the peculiarities of its implementation by oil and gas enterprises - separate organization departments of transregional economic entities (TREE). The author provides evidence of interdependence between a socially responsible behavior of single enterprises and organizations and the conditions of sustainable development of regions and the country as a whole. The thesis analyzes the socioeconomic activities of oil and gas enterprises. It provides improved methods of assessing an enterprise’s social responsibility level. The author has assessed the social responsibility level of oil and gas enterprises, which has enabled identifying problems in its implementation. Social investments have been proved expedient as a modem form of social responsibility. The thesis also identifies the conditions of interaction of enterprises that are separate organization departments of TREEs with the principal company and national and local authorities. The author has developed an improved mechanism of managing oil and gas enterprises’ responsibility to local communities as well as recommendations as to the development and implementation of non-financial reporting tools of enterprises in relation to their stakeholders.
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El, hajjari Borg Mounia, and Elin Sundberg. "Licence to Talk : Sustainability Managers and their Managerial Realities within the Corporate Sustainability Paradox." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-448552.
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While sustainability-dedicated managers and related titles represent a profession that has hardly existed for more than a decade, it is not surprising that the field of research concentrating on these professionals is in itself relatively new. With an increasing demand for corporations to take their social and environmental responsibility, and a corporate sustainability characterized by tension and paradox, we found it of importance to explore the role and entanglements of these professionals. By analysing 17 in-depth interviews with sustainability-dedicated professionals from the private sector in Sweden, our interpretation is that sustainability managers hold the function of selling sustainability, with talk as their main weapon. Expressly, in the intersection between business-case logics and sustainability logics, sustainability managers have to, above all, make a convincing case for sustainability, inwards and outwards. Therefore, they draw dynamically on different narratives which we conceptualise in three roles: the chameleon, the pragmatic, and the nagging manager. Through these roles, we intend to capture the fluidity with which the managers relate and engage with sustainability, and hence we do not mean to ossify a role’s dynamics within a single, static or stereotypical category. We discuss these findings and concepts to the background of previous studies and existing literature.
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WU, YA-TING, and 吳雅婷. "Does Mandatory CSR Reporting Improve the Company’s Financial and Non-Financial Performance?" Thesis, 2019. http://ndltd.ncl.edu.tw/handle/w2ere7.
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碩士東吳大學
會計學系
107
In recent years, the importance of corporate social responsibility (CSR) has increased. In order to promote CSR, Taiwan has issued a mandatory CSR report policy. Therefore, this study uses Taiwanese listed companies during 2011-2016 to verify the effect of such a mandatory policy on financial and non-financial performance. The results show that, compared to companies that do not have a CSR report, companies issue a CSR report based on the mandatory regulation do not have a worse financial performance, but have an improvment in future non-financial performance (e.g., reducing carbon emissions). In addition, this study also finds that, for mandatory CSR-issuing companies, the higher the environmental expenditures, the worse non-financial performance. Nevertheless, no evidence to support that higher environmental expendiures have a significant effect on financial performance. Finally, we split the environmental expenditure into two components: capitalizing and expensing. We find that the financial performance (ROE) is getting better when the expensing expenditure is higher. On the other hand, whether capitalized or expensed environmental expenditure, it has a negative impact on non-financial performance.
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Spiller, Michelle Ann. "The independent influence of CFOs on firms' financial reporting." Thesis, 2019. http://hdl.handle.net/10453/137101.
Full textAbstract:
University of Technology Sydney. Faculty of Business.This thesis provides evidence on two research questions regarding the independent influence of CFOs on firms’ financial reporting. Chapter 2 examines the effect of relative CFO power on financial reporting integrity and Chapter 3 investigates changes in financial reporting integrity surrounding routine versus non-routine CFO turnover. The primary proxy for financial reporting integrity is the recognition of non-current asset impairments in response to indicators of impairment which remains a key focus area of regulatory scrutiny and inquiry. Based on a sample of 1,781 Australian firm-years over the period 2007 to 2015, the evidence in Chapter 2 illustrates that firms record less timely non-current asset impairments (in the presence of adverse economic circumstances and worsening financial performance) as the degree of relative CFO power increases. 463 Australian CFO changes between 1 July 2007 and 30 June 2015 are examined in Chapter 3 which finds that new CFOs use asset write-offs as a vehicle to engage in ‘big bath’ accounting in the year of a non-routine appointment. The results in Chapter 3 also indicate that (irrespective of the nature of the CFO change) CFOs bias earnings upward in the period prior to their departure. The results are consistent with respect to a number of sensitivity tests and alternative proxies for financial reporting integrity. While CFOs, therefore, have the capacity to exert independent influence over firms’ reported results the balance of findings suggest that CFOs act in self-interest. In other words, CFOs’ financial reporting decisions are opportunistically motivated by their own compensation and career incentives and the personal costs they face. The evidence in this thesis is, therefore, contrary to the view that CEO pressure is a primary driver of CFOs’ involvement in earnings manipulation.
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Maguire, Matthew. "Governance beyond governments? The regulation of corporate social responsibility through non-financial reporting." Thesis, 2017. https://hdl.handle.net/2144/27404.
Full textAbstract:
This dissertation examines how the growth of corporate social responsibility (CSR) has led to the development of new public policy in the European Union. While many political scientists remain skeptical of the efficacy of CSR---questioning, for example, why companies would choose to self-regulate in any meaningful way given their profit motive---my research provides evidence for a more optimistic perspective. Looking in particular at the case of corporate non-financial (i.e. social and environmental) reporting, the dissertation illustrates the ways in which civil society organizations have used voluntary standards, not to replace government, but to drag it into policy areas that have been neglected or ignored. Though most thinking about CSR puts the firm at the center of analysis, this project demonstrates that the firm is better understood as the target of other organizations that seek to push the CSR agenda forward. These organizations play a critical role in both expanding the regulatory space and changing societal expectations for good corporate behavior. While voluntary standards are often insufficient to reach desired social and environmental outcomes, my work suggests that their most significant impact on society and the environment actually occurs via their influence on public policy---as what is voluntary becomes expected, and what is expected becomes mandatory.
The project begins with the observation that the rise in voluntary corporate non-financial reporting (NFR) in several European countries was followed by the enactment of new legislation making such practices mandatory. Postulating a causal relationship between this increase in private regulation and the introduction of new state regulation, the dissertation proceeds to test this claim using a mixed-method research design. The first empirical chapter traces the process by which private regulation leads to a change public policy. Drawing on extensive fieldwork in Europe, this chapter illustrates the critical role that voluntary standards played both in establishing the NFR regulatory space and in building the coalitions necessary for enacting new public policy. The next chapter addresses the possibility of reverse causation by examining the determinants of firms' NFR practices. Using a multilevel data set comprising 2,000 of Europe's largest listed companies, the results indicate that it is firm-level factors such as revenue and sector that primarily drive voluntary reporting; national-level factors play only a supporting role. The third empirical chapter uses the same multilevel data set to examine the relationship between voluntary NFR and the development of NFR legislation at the national level. The results suggest that the popularity of voluntary standards represents a necessary, though not sufficient, condition for the enactment of mandatory legislation in most cases. The final empirical chapter examines the politics behind the European Union's 2014 directive on NFR, using public consultation data to demonstrate how the preferences of business, nonprofit, and public sector organizations across Europe are rooted in national policy legacies.2020-02-14T00:00:00Z
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Mashile, Nkabaneng Tebogo. "Trends in integrated reporting by JSE listed companies: an analysis of the integration of financial performance with corporate governance disclosures and economic, social and environmental sustainability reporting." Thesis, 2015. http://hdl.handle.net/10539/19381.
Full textAbstract:
Thesis M.Com. (Accounting)--University of the Witwatersrand, Faculty of Commerce, Law and Management, 2015With changes in international governance trends leaning towards integrated reporting, and the inclusion of good governance practices in the Companies Act No. 71 of 2008, it has become imperative for companies to embrace integrated reporting in order to be, and also be seen to be, responsible with regard to social, environmental and economic issues. The purpose of this report is to investigate the trends in the extent of integrated reporting by companies listed on the Johannesburg Stock Exchange (JSE). The report sought to investigate compliance with the recommendations of the King Report and Code of Governance Principles for South Africa 2009 (King III) by companies listed on the JSE. The report assesses the extent of reporting and disclosures made by companies in relation to the specific recommendations contained in the various chapters of King III since the inclusion of King III in the JSE listing requirements for financial years beginning on or after 1 March 2010. The report also assesses the extent of economic, social and environmental sustainability reporting as required by the Global Reporting Initiative (GRI) guidelines. The annual integrated reports of fifty-two companies listed under the various sectors of the JSE were examined to determine whether there had been significant changes in the specific disclosures provided by these companies, as recommended by King III, from 2010 to 2012. The key findings of the study show that although there has been an increase in the level of disclosure by companies, this change was not significant over the three-year period. The results also show that much improvement is needed in disclosures relating specifically to the new King III sections of risk management, compliance management and IT governance. Key words: corporate governance, disclosure, financial performance, integrated reporting, non-financial information, sustainability
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Harjula, Tomi Santeri. "Implications of the new european union nonfinancial reporting directive." Master's thesis, 2015. http://hdl.handle.net/10071/11571.
Full textAbstract:
The European Union introduced a new directive on non-financial reporting, which should be
implemented into member state legislation in 2016 and effective in business year 2017. This
paper introduces the legislation and some implications it will have. Also there will be discussion
of the general trends on sustainability and corporate social responsibility, and how those are
related to the EU directive.
The research question for this paper is “what are the implications of the EU directive on nonfinancial
reporting?” The question is approached on academic level with discussion of the
broader topics around the matter and also on research level with analysis of several
questionnaires on non-financial reporting.
In the analysis it was found that non-financial reporting is really a global standard now and
companies should no longer ask if they should report but rather how to report and what
information to include in those reports. Also majority of investors are now expecting transparent
and coherent reports on non-financial performance and companies should address this with
careful consideration.
On the other hand, it was found out that current reporting standards are not sufficient enough
and there will be a lot of work to do to reach a sufficient level of quality. Furthermore, the
directive is compromising and does not provide a framework to reach the eligible level of
quality. Hence the directive mostly serves as a strong statement by the European Commission to
support sustainable development and brings hope of positive future development.
Even more, the directive does not solve any current problems in the field of sustainability and
there is a lot of work to do in international context to address the complex problems of modern
society.A União Europeia introduziu uma nova directiva sobre relatórios não-financeiros, que deve ser implementada na legislação dos estados membros em 2016 e efectiva no ano de 2017. Esta dissertação introduz a legislação e algumas da implicações que esta terá. Haverá também uma discussão das tendências gerais nas áreas de sustentabilidade e responsabilidade social corporativa, e em como estas estão relacionadas com a directiva da UE. A pergunta de pesquisa desta dissertação é: “Quais são as implicações da directiva da UE sobre relatórios não-financeiros?”. A questão é abordada a um nível académico, com uma discussão sobre os tópicos alargados acerca do assunto, e a um nível de investigação, com a análise de vários questionários sobre relatórios não-financeiros. A pesquisa revelou que os relatórios não-financeiros são agora um standard global, e que as empresas não devem continuar a questionar-se se deveriam reportar, mas sim como devem reportar e que informação devem incluir nesses relatórios. Para além disto, a maioria dos investidores exigem relatórios transparentes e coerentes sobre a performance não-financeira, e as empresas devem lidar com esta exigência com consideração e cuidado. Por outro lado, foi descoberto que os standards para a criação de relatórios existentes não são suficientes, e será necessário bastante trabalho para atingir um nivel de qualidade satisfactório. A directiva é comprometedora e não proporciona uma estrutura através da qual se possa atingir o nível de qualidade pedido. Deste modo, a directiva serve maioritariamente como uma tomada de posição por parte da Comissão Europeia para apoiar o desenvolvimento sustentável, trazendo a possibilidade de um futuro desenvolvimento positivo. A directiva não resolve nenhum dos problemas actuais na área da sustentabilidade, havendo ainda muito trabalho para fazer no contexto interncional para lidar com os problemas complexos da sociedade moderna.
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Winther, Alexandra Rose-Marie. "The impact of ESG scores and non-financial reporting on the financial performance of public companies in the Eu." Master's thesis, 2021. http://hdl.handle.net/10362/123860.
Full textAbstract:
Sustainability has grown in popularity over the past few years due to the environmental and social challenges we are currently facing. With the raised awareness regarding sustainability and the new trend of sustainable investing, stakeholders and investors incorporate sustainability in their investment strategies. Company performance is now not only measured by financial performance but sometimes more importantly, non-financial performance. The European Commission introduced the law on non-financial reporting in an attempt to increase transparency and aid interested parties in evaluating companies not only based on their financial performance. Since companies are now required to disclose information about their non-financial activities, it is easier to actually see what companies do to contribute to a sustainable future. One of the measurements used to value non-financial performance is the ESG (Environmental, Social, and Governance) score. This paper investigates the relationship between non-financial reporting and ESG scores, and the financial performance of public companies in the EU. To evaluate this, two difference-in-differences regression models were performed on a sample of 3158 public companies in the EU from the Thomson Reuters Eikon database. Using average stock prices as a measurement of financial performance, this variable was regressed against reporting vs not reporting on non-financial information as well as high vs low ESG scores. The results obtained conclude a significantly positive relationship between average stock prices and the independent variables of interest. Based on these results, this paper can conclude a positive relationship between reporting non-financial information and ESG scores, and financial performance.