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Showing 1 to 12 of 12 for “"CSRD"”.

  1. Hverjar eru helstu áskoranir íslenskra fyrirtækja við innleiðingu CSRD tilskipunarinnar?

    Guðfinna Eiríksdóttir 1994-, Steinunn Diljá Högnadóttir 1989-2025

    … leitt til aukinnar upplýsingaskyldu fyrirtækja. CSRD, ný sjálfbærnitilskipun Evrópusambandsins verður til umfjöllunar á haustþingi Alþingis 2025 og krefst þess að ákveðin fyrirtæki skili sjálfbærniskýrslum samkvæmt ESRS stöðlum. Tilgangur rannsóknarinnar var að greina helstu áskoranir íslenskra …

    bifrost Repository record

  2. A new wave of pressure: exploring CSRD-adoption in logistic SMEs

    Ceelen, R.2025

    tilburg Repository record

  3. Analysis of corporate social responsibility disclosure – the case of Syria: benefits, motivations, and challenges

    Otri, EmadAbertay University2023

    … Corporate Social Responsibility Disclosure (CSRD) in the Syrian context over the period 2008 – 2020. It does this in three ways. The study first aims to examine the impact of the Syrian crisis on CSRD. It also investigates the CSRD determinants and what benefits they hope to achieve from it. …

    abertay Repository record

  4. The determinants and consequences of corporate social responsibility disclosure : the case of Jordan

    Alkayed, HAM2026

    … of Corporate Social Responsibility Disclosure (CSRD) in Jordan. The study examines factors that influences CSR disclosure extent and quality, such as corporate characteristics (size, gearing, firm’s age, and industry type), corporate governance (board size, number of meetings, non-executive …

    salford Repository record

  5. Corporate Social Responsibility in Saudi Arabia: Perception, Disclosure and Impact on Firm Performance

    Alofi, NuhaDe Montfort University2020

    … Corporate Social Responsibility Disclosure (CSRD) and financial performance in Saudi-listed businesses. To overcome potential bias, both primary and secondary data collection processes were used to provide a rounded view of the topic from multiple viewpoints. The development of the Corporate …

    de-montfort Repository record

  6. Corporate Community Involvement Disclosure: An Evaluation of the Motivation & Reality

    Yekini, Cecilia OlukemiDe Montfort University2012

    … Corporate Social Responsibility Disclosures (CSRD) in annual reports. The primary aim of the research is to investigate the genuineness and raison d'être of CCID in annual reports. To do this the researcher adopted a holistic approach employing an extensive theoretical framework, which …

    de-montfort Repository record

  7. RENDICONTAZIONE DI SOSTENIBILITÀ E ATTESTAZIONE DI CONFORMITÀ DEL REVISORE

    BUSTAMANTE HERMOSILLA, GABRIELEUniversità degli Studi di Milano2025

    … Sustainability Reporting Directive (or “CSRD”). In the first chapter, this paper conducts a reconnaissance of the regulation of such disclosure requirements, also investigating their rationale. The latter is believed to be the elision of information asymmetries aimed at an efficient …

    milano Repository record

  8. Forest Companies' Social Responsibility and Recognition of the Rights of Indigenous Peoples : Thematic analysis of Metsä Group & Stora Enso's CSR reports

    Konttila, MeriHelsingin yliopisto2026

    … reporting until 2024, showing the effects of CSRD implementation as the requirements indicate more systematic reporting among the companies. Both companies show increased recognition of Indigenous Peoples and their rights across time, shifting from non-existing and general stakeholder language …

    helsinki Repository record

  9. Performance evaluation of different data aggregation algorithms for different types of sensors in WSN based cluster

    Ali, Wala'a HusseinUniversiti Tun Hussein Onn Malaysia2018

    … is in term energy consumption by applied CSRD with all methods which was below 800 uJ and the compression ratio above 90% with acceptable error. In average CS-PF show the worst performance especially with Mode method. For voltage sensor in this study, The ADAM and CS-FP with Mean /Gmean …

    uthm Repository record

  10. Essays on ESG Disclosure Policies

    Li, ZhuolinThe Graduate School and University Center of The City University of New York2027

    … Corporate Sustainability Reporting Directive (CSRD) and the SEC’s proposed climate-related rules, has raised important questions about the real and financial impacts of ESG disclosure policies. This study investigates a soft “comply or explain” regime under limited shareholder pressure by …

    cuny-grad Repository record

  11. Essays on Nature-Related Risk Premia in Equity Markets [before doctoral defense]

    Czupy, Gergely JánosBudapesti Corvinus Egyetem

    … Corpo-rate Sustainability Reporting Directive (CSRD) requires double-materiality assessments, and the Kunming-Montreal Global Biodiversity Framework (2022) sets targets for na-ture protection. Central banks, through the Network for Greening the Financial System (NGFS), have highlighted the …

    corvinus Repository record

  12. AMBIENTE E INIZIATIVA ECONOMICA PRIVATA NEL GOVERNO DELLA TRANSIZIONE VERDE. PRINCIPI E VALORI COSTITUZIONALI IN CHIAVE COMPARATA

    PADRIN, CHIARAUniversità degli Studi di Milano2025

    … Corporate Sustainability Reporting Directive (CSRD) and the Corporate Sustainability Due Diligence Directive (CSDDD) underscore a shift toward binding obligations for corporate actors. The final part of the thesis addresses the role of institutional powers in governing the green transition. …

    milano Repository record