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In an environment, where sustainability issues have gained substantial importance over the past years, the trend has reached companies and impacted the development of non-financial reporting. The results on how it affects companies with regards to their financial performance, however, have been diverse. Explanations for these mixed outcomes can be found in varying interpretations of non-financial reporting and a broad range of regulations in different countries. This thesis takes the introduction of the Directive 2014/95/EU as a reason to investigate, whether an increase in standardization due to mandatory reporting, based on established guidelines, improves the potential for regression analysis on a European level. In addition, it considers that higher standardization and comparability might raise awareness and expectations of stakeholders, which may lead to companies having to focus more on the quality of their sustainability reports. An examination of sources, that stakeholders use to establish an idea of a report’s quality, showed an orientation towards external assurance statements and recommended frameworks. Hence, the reporting quality is measured by the existence of assurance, as well as the application of one of the most approved guidelines from the Global Reporting Initiative (GRI). In addition, the established multivariate regression model controls for size, leverage, and takes year dummy variables in account, in order to search for potential temporary effects. The panel data analysis on companies from the STOXX Europe Sustainability Index reveals a slightly positive correlation between external assurance and the market-to-book-ratio (MTBV). The fact that other variables, especially GRI, remained statistically insignificant might indicate that the EU-directive was only a first step towards sufficient standardization of sustainability reporting, and that there might still be large gaps in the understanding of non-financial disclosure. Nevertheless, this thesis extends previous literature, in that it considers the most recent regulatory changes on a supranational level. Furthermore, it gives managerial implications with respect to investments in external assurance, seeming to have a positive influence on financial performance, despite the potential risk of high initial costs. Eventually, these results lead to the question of how the dynamic regulatory environment and increasing standardization will change the corporate environment in the long-run, which can be subject to future studies.

Sustainability --- GRI --- ESG --- Reporting --- Sciences économiques & de gestion > Comptabilité & audit

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Deze masterproef geeft een overzicht van de wetenschappelijke literatuur rond MVO en het GRI. Aan de hand van niet-parametrische testen is er nagegaan welke organisaties rapporteren via het GRI en of er een verband is tussen het niveau van rapporteren en bepaalde organisatiekenmerken.

GRI. --- Global Reportive Initiative. --- MVO. --- Maatschappelijk verantwoord ondernemen (MVO). --- Meten van MVO.

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Long description: With the ongoing transition of the electrical power system to a more sustainable generation structure we need new ideas and solutions for a safe and reliable energy supply. We named the NEIS event Conference on sustainable energy supply and integration of energy storage systems. This implies that the future power system design demands a sustainable approach with several contributions and ideas from different application fields. The NEIS 2019 was the seventh conference event, providing an annual occasion for scientists to present their current work. A special focus of this year`s topics was placed on electrical power grids and grid related aspects such as grid monitoring and protection as well as electro-mobility. The speakers and participants came from South Africa, India, Iran, Poland, Austria and Germany. Every year we have at least one international keynote-speaker to bring new impulse to the participants and enhance the international collaboration within the community.

Power Quality --- Distribution Grids --- Electric Power Engineering --- Energy Storage Systems --- Harmonic Impedance Measurement --- Micro Grids --- Renewable Energies --- Grid Failures in DC and AC Gri --- Grid Support --- Power Converter Control --- Reactive Power Management

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Speaks to modern managers in all functions as well as to IT professionals. Implementing an effective IT sustainability strategy is essential for organizations pursuing sustainability as a means of business advantage and this book shows how to do it. The critical first step is getting clear about the ends of the IT sustainability program -- the mission must be to further the company ' s sustain- ability objectives and strategic intents should include: (a) making IT operations as sustainable as possible; (b) partnering with other functions to leverage IT in making their business processes more sustainable and to grow the business; and (c) building a culture of sustainability within the IT organization.

Sustainability. --- Information technology --- Management. --- change management --- life cycle accounting (LCA) --- conflict minerals --- small-medium businesses (SMB/SME) --- e-waste --- carbon --- energy use --- climate change --- data centers --- sustainability --- Green IT --- strategy --- sustainability platform --- environmental management system (EMS) --- intelligent buildings --- IT for sustainability (ITfS) --- smart city --- smart grid --- smart building --- green ICT --- Green Grid --- Green Datacenter --- Lean IT --- Carbon Disclosure Project (CDP) --- Global Reporting Initiative (GRI)

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Natural history --- Greenland --- History, Natural --- Natural science --- Physiophilosophy --- Grønland --- Groenlandia --- Grenlandii︠a︡ --- Groilandia --- Grænland --- Groenland --- Kalaallit Nunaat --- Gruntland --- Engronelant --- Engroneland --- Gronlandia --- Grēneland --- Qrenlandiya --- Chhen̳-tē --- Грэнландыя --- Hrėnlandyi︠a︡ --- Grenland --- Greunland --- Гренландия --- Гренланди --- Grenlandi --- Калааллит Нунаат --- Grónsko --- Ynys Las --- Lasynys --- Haʼaʼaahjí Hakʼaz Dineʼé Bikéyah --- Grónlandska --- Gröönimaa --- Γροιλανδία --- Gronlando --- Grenlando --- Grienlân --- Ghraonlainn --- Greenlynn --- Çheer y Sniaghtey --- Grenlandia --- Гринлэндин Арл --- Grinlėndin Arl --- 그린란드 --- Gŭrinlandŭ --- Akukittut --- גרינלנד --- Grinland --- Goronulande --- Grenlande --- Grenlandija --- Groenlandi --- Гренланд --- Groentlālpan --- Gruunlaand --- グリーンランド --- Gurīnrando --- Greenlun --- Griinland --- Verdi-lande --- Гренландий --- Grenlandiĭ --- Gröönland --- Gronelândia --- Groelândia --- Groenlanda --- Kalalit Nunat --- Grunlandya --- Gräinlound --- Groenlannia --- Grynlandyjo --- Grönlanti --- Lupanlunti --- Ґренландія --- Groenlaand --- גרינלאנד --- Grínlándì --- Grenlandėjė --- 格陵兰 --- Gelinglan --- Kalâtdlit-Nunât --- Natural history. --- Greenland. --- Biology --- Science --- Chhen̳-t --- Grenlandėj --- Grenlandii͡ --- Grínlánd --- Gŭrinland --- Hrėnlandyi͡