VOLUNTARY DISCLOSURE ACCOUNTING - Avhandlingar.se

Sustainability Reporting: Trends and Regulation for the Future

2000. 2005. 2010. 2015. Miljoner ton koldioxidekvivalenter Industri Inrikes Environmental and social reporting is a first step, it does not in itself make a company green or socially responsible. However, it sets targets and standards, which make it easier for individuals and departments in the company to move forward their own agendas for greater environmental and social awareness throughout the organisation.

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DKIT Luyu Gan, Suvi Helenius March 2015 Corp Rep 2 Naomi O’Donoghue 2 Introduction Social and Environmental Reporting (SER) is a form of Corporate Social Responsibility and can be viewed as the vehicle through which organisations take responsibility for their impact on society and the environment. Environmental reporting, which includes detailed environmental information and analysis as well as related economic and social information, is the best way to help users understand business activities by business segment, region, and facility Thus, environmental reporting is an important communication tools by which an Environmental Report means any report, study, assessment, audit, or other similar document that addresses any issue of actual or potential noncompliance with, actual or potential liability under or cost arising out of, or actual or potential impact on business in connection with, any Environmental Law or any proposed or anticipated change in or addition to any Environmental Law. The Swedish Environmental Protection Agency receives and compiles information that producers report or the information reported by material companies on behalf of the producers. The Swedish EPA then compares the statistics with the targets set in Swedish and EU legislation. Reporting is to take place no later than 31 March of each year. This RIIO-2 Environmental Reporting Guidance document covers the Annual Environmental Report (AER) that is a licence obligation introduced as part of the RIIO-2 gas transmission, electricity transmission and gas distribution price control.

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Swedish Environmental Protection Agency The website uses cookies to better meet your needs. We're GRI. With more than 10,000 GRI reporters in over 100 countries, we’re advancing the practice of sustainability reporting and enabling businesses, investors, policymakers, and civil society to use this information to engage in dialogue and make decisions that support sustainable development. The global standards for sustainability reporting. The GRI Standards create a common language for organizations – large or small, private or public – to report on their sustainability impacts in a consistent and credible way.

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Steering towards the environmental objectives.

Standard Svensk standard · SS-EN 16039:2011 c) provide information supporting other environmental reporting requirements (e.g. in relation to biodiversity or  Swedish Environmental Protection Agency , report 5262 . Tol , R . S . J .
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Användningsfrekvens: 1. Kvalitet: Bli den första att rösta  provide sustainability reports in accordance with the Global Reporting Initiative (GRI). The reform was part of an active ownership policy of the Swedish  av B Ivarsson · 2020 — Abstract: Since the end of 2016, Swedish companies of a certain size Annual Accounts Act (ÅRL) on sustainability reporting for companies of  Demands on reporting and communication of the sustainability performance within a company as well as externally and how the demands on continuous  The course will introduce students to theoretical as well as practical issues of communicating accounting information and environmental reporting.

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reporting communicates material information about how your organisation’s strategy, governance, performance and prospects, in the context of its external environment, lead to the creation of value over the short, medium and long term.