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1	Impact of Financial Reporting Frameworks on the Quality of Not-for-Profit Financial Reports Kisaku, Jobra Mulumba 01 January 2017 (has links) Even when clean audit reports are issued for not-for-profit organizations (NFPOs), misuse of donor resources may continue for years without detection by financial statement users. Previous research has established creative accounting, haphazard reporting, and fraud among NFPOs. As a result, aid has been reduced and some projects have been suspended. With Uganda as the study area, the key research question was the following: What is the impact of financial reporting frameworks on the quality of financial reports in Uganda, controlling for class of external auditors? The purpose of this quantitative, causal-comparative study was to establish whether reporting frameworks used by NFPOs in Uganda affect the quality of financial reports. Survey data through a researcher-developed instrument were collected from a purposefully selected sample of 74 NFPOs. Data included financial reporting frameworks as the independent variable, quality of financial reports as the dependent variable, and class of external auditors as a covariate. The data were analyzed using analysis of covariance. Dhanani and Connolly's accountability theory was adopted as the central theory. Findings indicated that there were no significant associations between financial reporting frameworks and quality of financial reports. The highest quality score was 25.2% with a mean of 15.6%, indicating poor NFPO quality reporting in Uganda. These findings support creation of a financial reporting framework for NFPOs. Such a framework could boost donor funding, uniform reporting, and standardized guidelines for external auditors, as well as increased transparency and government confidence in NFPOs. Accountability Reporting Financial Reporting Financial Reporting Frameworks Kisaku Not-for-Profit Organizations Uganda Accounting Finance and Financial Management Public Policy
2	Sustainability Reporting and the developing role of the ESG/Sustainability Controller : A qualitative study among Swedish medium and large sized companies Schaumberger, Stefan, Dasayanaka, Vijitha January 2023 (has links) Sustainability is a universal topic that has gained in significance during the last decade due to the increased risks for society as well as the environment itself. Therefore, a lot more attention is given to how companies disclose upon their impact on environment, society and governance. This paper aims to pick up on criticism to sustainability reporting regarding the variety of different frameworks surrounding this topic and investigate upon how companies use them to create their reports and if, in their opinion, unification can be reached in the nearby future. The second objective of this thesis is to explore upon and collect knowledge regarding the developing role of the new profession of the ESG/Sustainability controller. To reach the research objectives and collect sufficient data, semi-structured, qualitative interviews have been conducted with six companies and their respective sustainability reporting responsible. Previous research points out that the ‘arena’ of sustainability reporting frameworks has become too dense. This has led to companies firstly struggling to navigate through the enormous amount of regulations and guidelines, secondly adversely affected the implementation of harmonization within sustainability reporting and thirdly using their reports as marketing tools. These theoretical findings have been mostly supported by the results of this thesis. Almost all of the interviewed companies have adopted a common index, called GRI, that builds their sustainability disclosure base. However, the findings of this thesis point out that their efforts, to go beyond this reporting guideline, can be connected to motives that are either of external, operational, transparency or recruitment nature. Even though companies would wish for a common, unified reporting framework, such as the upcoming inclusion of CSRD in the future, and see potential advantages, there are some specific, current challenges that have to be overcome first regarding sustainability reporting. Nevertheless, from the data analyzed it is evident that companies are looking forward to this new, mandatory reporting regulation and prepare themselves adequately and intensively. The results of the qualitative study regarding the development of the new controller profession further suggests that the ESG/Sustainability controller has a broad post-graduate background, however, not only in business administration. One reason is that the tasks of this new profession vary by quite some margin from traditional controlling tasks and their responsibilities also go beyond merely preparing, analyzing financial reports and supporting management, but are dedicated to the sustainability reporting process and other sustainability projects. Sustainability Sustainability Reporting Sustainability Reporting Frameworks Sustainability Reporting Unification GRI CSRD ESG Controller Sustainability Controller Business Administration Företagsekonomi
3	Licence to Talk : Sustainability Managers and their Managerial Realities within the Corporate Sustainability Paradox El hajjari Borg, Mounia, Sundberg, Elin January 2021 (has links) 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. Sustainability managers sustainability-dedicated professionals sustainable development sustainable management corporate sustainability corporate paradox CSR stakeholders governance sustainability strategies communication strategic communication sustainability reporting non-financial disclosure private sector in Sweden paradox approach paradox perspective business case social and environmental responsibility organizations multinationals MNC Nils Brunsson organizational theory organizational hypocrisy neo-institutionalism organizational individuals decision-making action business operations isomorphism institutional logics market logics reporting frameworks GRI global reporting initiative walk the talk change making change agent systemic change behaviour and human resources identity work organizational sociology legitimacy Hållbarhetschefer hållbarhetsrelaterade roller hållbar utveckling hållbar ledning hållbarhet paradox CSR intressenter styrning hållbarhetsstrategier kommunikation strategisk kommunikation hållbarhetsrapportering icke-finansiell information privat sektor i Sverige paradox perspektiv affärsstrategi socialt och miljöansvar organisationer multinationella företag MNC Nils Brunsson organisationsteori organizational hypocrisy hyckleri neo-institutionalism organisatoriska individer individnivå beslutsfattande affärsverksamhet isomorfism institutionell logik marknadslogik rapporteringsramverk GRI global reporting initiativ walk the talk förändringsarbete förändringsagent systemförändring beteende och mänskliga resurser identitetsarbete organisatorisk sociologi legitimitet externa och interna påtryckningar. Social Sciences Samhällsvetenskap

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