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This paper aims to identify potential explanatory factors for the options followed by European listed entities in their cash flow statements, in the light of institutional theory, agency theory and positive accounting theory. Data from 121 entities listed on Euronext from 2018 to 2021 were assessed, totaling 484 consolidated annual reports. Based on logistic regression models, the findings indicated that interest, paid or received, is mostly classified as operating cash flow, dividends paid as financing cash flow and dividends received as operating or investment flow. There was also a preference for the indirect method for presenting operating cash flows. Finally, location, sector, size, debt and profitability were presented as explanatory factors for the options followed by the entities regarding cash-flows., Este artigo tem como objetivo os potenciais fatores explicativos das opções seguidas pelas entidades europeias cotadas nas suas demonstrações dos fluxos de caixa, à luz da teoria institucional, a teoria da agência e a teoria positiva da contabilidade. Dados de 121 entidades europeias cotadas na Euronext entre os anos de 2018 e 2021 foram analisados, totalizando 484 relatórios anuais consolidados. Tendo por base modelos de regressão logística, os resultados indicaram que os juros, pagos ou recebidos, são maioritariamente classificados como fluxo de caixa operacional, os dividendos pagos como fluxo de caixa de financiamento e os dividendos recebidos como fluxo operacional ou de investimento. Verificou-se, ainda, a preferência pelo método indireto para apresentação dos fluxos de caixa operacionais. Por fim, a localização, o setor, a dimensão, o endividamento e a rentabilidade apresentaram-se como fatores explicativos das opções seguidas pelas entidades em matéria de fluxos de caixa., Este artículo tiene como objetivo analizar los posibles factores explicativos de las opciones realizadas por las entidades europeas cotizadas en sus declaraciones de flujos de caja, a la luz de la teoría institucional, la teoría de la agencia y la teoría de la contabilidad positiva. Se analizaron datos de 121 entidades europeas cotizadas en Euronext entre 2018 y 2021, con un total de 484 declaraciones anuales consolidados. A partir de modelos de regresión logística, los resultados indicaron que los intereses, ya sean pagados o recibidos, se clasifican mayoritariamente como flujo de caja de operación, los dividendos pagados como flujo de caja de financiación y los dividendos recibidos como flujo de caja de operación o de inversión. También se observa una preferencia por el método indirecto para presentar los flujos de caja de operación. Por último, la localización, el sector, el tamaño, el endeudamiento y la rentabilidad resultaron ser factores explicativos de las opciones de flujo de caja elegidas por las organizaciones.

The study aims to evaluate the potential influence of the cultural value of conservatism on the professional judgment of accountants and certified auditors of Mozambique, from the interpretation and application of the concepts underlying the International Accounting Standard (IAS) 37 of the International Accounting Standard Board (IASB). The study is supported by data from a questionnaire disseminated between July 2020 and February 2021. The answers of a sample of 364 professionals are analyzed. The McNemar and Chi-Square tests were used to analyze the results. The results allowed identifying the conservatism through the existence of significant differences in the interpretation and application of the concepts of assets and liabilities. Therefore, the study reasonably confirms the classification attributed by Gray (1988) to african countries where Mozambique is located. These results remained stable even after the analysis due to different demographic variables. Studies of this nature are not known in Portuguese-speaking African countries, where empirical research on the subject is still incipient., El estudio tiene como objetivo evaluar la influencia potencial del valor cultural del conservadurismo en el juicio profesional de los contadores y auditores certificados de Mozambique, a partir de la interpretación y aplicación de los conceptos que subyacen en la Norma Internacional de Contabilidad (NIC) 37 del Consejo de Normas Internacionales de Contabilidad (IASB). El estudio se apoya en los datos de un cuestionario difundido entre julio de 2020 y febrero de 2021. Se analizan las respuestas de una muestra de 364 profesionales. Para el análisis de los resultados se utilizaron las pruebas de McNemar y ChiCuadrado. Los resultados permitieron identificar el conservadurismo a través de la existencia de diferencias significativas en la interpretación y aplicación de los conceptos de activo y pasivo. Por lo tanto, el estudio confirma razonablemente la clasificación atribuida por Gray (1988) a los países africanos donde se encuentra Mozambique. Estos resultados se mantuvieron estables incluso después del análisis debido a diferentes variables demográficas. No se conocen estudios de esta naturaleza que incluyan profesionales de países africanos de habla portuguesa, donde la investigación empírica sobre el tema es aún incipiente

Purpose - The usefulness of sustainability reports in meeting the information needs of stakeholders is questionable due to information asymmetry resulting from the proliferation of sustainability reporting frameworks. Despite this, arguments have surfaced that intra-industry firms, due to shared characteristics, might achieve a semblance of comparability. This study endeavors to analyse the comparability of sustainability information of organisations in the oil and gas industry of a developing economy. Design/methodology/approach - To achieve the study purpose, a content analysis of sustainability information was performed by identifying the framework, structure, and content used to disclose sustainability information, using GRI reporting standards as a reference for comparability. Findings - The analysis revealed that at a framework level, most organisations do not use any international sustainability reporting frameworks, opting for discretion. Regarding structural aspects, sustainability information lacks comparability owing to disparate sections. At a content level, the economic indicators have the highest compliance than social and environmental indicators, highlighting inconsistent reporting to different groups of stakeholders. Originality – The novelty of this research lies in its comprehensive exploration of comparability of sustainability reports across multiple levels with specific emphasis on the environmentally sensitive oil and gas industry within the framework of a developing economy.

Purpose - The usefulness of sustainability reports in meeting the information needs of stakeholders is questionable due to information asymmetry resulting from the proliferation of sustainability reporting frameworks. Despite this, arguments have surfaced that intra-industry firms, due to shared characteristics, might achieve a semblance of comparability. This study endeavors to analyse the comparability of sustainability information of organisations in the oil and gas industry of a developing economy. Design/methodology/approach - To achieve the study purpose, a content analysis of sustainability information was performed by identifying the framework, structure, and content used to disclose sustainability information, using GRI reporting standards as a reference for comparability. Findings - The analysis revealed that at a framework level, most organisations do not use any international sustainability reporting frameworks, opting for discretion. Regarding structural aspects, sustainability information lacks comparability owing to disparate sections. At a content level, the economic indicators have the highest compliance than social and environmental indicators, highlighting inconsistent reporting to different groups of stakeholders. Originality – The novelty of this research lies in its comprehensive exploration of comparability of sustainability reports across multiple levels with specific emphasis on the environmentally sensitive oil and gas industry within the framework of a developing economy.

Sustainability is a central subject in today's society which has led to the importance ofsustainability reporting to be able to communicate the organization's economic, social andenvironmental impacts. Global Reporting Initiative (GRI) develops one of the most usedframeworks in sustainability reporting and comparability is a fundamental principle in thedevelopment of these standards to create a basis for decision making among stakeholders.In some industries GRI has developed a sector specific standard which gives furtherguidance when preparing the sustainability report. The purpose of this paper is to explainand develop knowledge about comparability in sustainability reports which follows GRIwithin two different industries, one with sector specific standards and one without. Toconduct this study a quantitative content analysis and a qualitative content analysis has beenperformed. In order to explain the findings institutional theory, legitimacy theory andstakeholder theory have been included. Findings of the study shows that comparability islacking in both an industry with sector specific standard and an industry without sectorspecific standard, but the degree of comparability is higher in the industry with sectorspecific standard., Hållbarhet är ett centralt ämne i dagens samhälle och det har resulterat i atthållbarhetsredovisning är viktigt för att kommunicera företagets ekonomiska, sociala ochmiljömässiga påverkan. Global Reporting Initiative (GRI) utvecklar ett av de mest användaramverken för hållbarhetsredovisning och inkluderar jämförbarhet som en grundprincip iutvecklandet av standarder för hållbarhetsredovisningar för att skapa ett beslutsunderlagför intressenter. För vissa branscher har GRI utvecklat sektorspecifika standarder som gerytterligare vägledning för branschen när de ska upprätta hållbarhetsredovisning. Syftet medstudien är att utveckla kunskap om jämförbarhet i hållbarhetsredovisningar som följer GRIi två olika branscher, en bransch med sektorspecifika standarder och en som saknarsektorspecifika standarder. För att undersöka jämförbarheten i hållbarhetsredovisningarnahar en kvantitativ innehållsanalys genomförts som även kompletteras med en kvalitativinnehållsanalys. För att förklara resultaten av studien har institutionell teori, legitimitetsteorioch intressentteori inkluderats. Resultatet av studien visar att jämförbarheten är bristfällig ibåde en bransch med sektorspecifik standard och en bransch utan sektorspecifik standard,men att graden av jämförbarhet är högre i branschen med sektorspecifik standard.

Den 1 januari 2023 infördes International Financial Reporting Standard (IFRS) 17, en ny redovisningsstandard för försäkringsavtal, som ersatte föregångaren IFRS 4. Innan etableringen av internationella redovisningsstandarder varierade den finansiella rapporteringen betydligt mellan länder och företag, vilket ledde till inkonsekvenser och svårigheter att jämföra finansiell information. Ett område som länge har varit föremål för varierande redovisningsmetoder är försäkringskontrakt, vilket har resulterat i bristande enhetlighet i redovisningspraxisen. IFRS 4, som infördes 2004 som en interimstandard, kritiserades för att tillåta en mångfald av redovisningsmetoder, vilket försvårade bedömningen av bolagens finansiella ställning, riskexponering och jämförelse av försäkringsavtal mellan länder och branscher. Denna variation ansågs strida mot International Accounting Standards Boards (IASB) konceptuella ramverk och intressenternas behov av tillgång till jämförbar information för att utvärdera finansiell prestation. IFRS 17 syftar till att standardisera redovisningen av försäkringsavtal för att öka transparensen och jämförbarheten. Alla börsnoterade svenska företag är skyldiga att tillämpa IFRS, däremot är majoriteten av svenska försäkringsbolag inte börsnoterade, vilket innebär att det främst var svenska banker som påverkades av övergången till den nya standarden. Därav var studiens syfte att bidra till forskningen genom att undersöka vilka övergångseffekter IFRS 17 har haft på svenska bankers finansiella redovisning och de krav IASBs intressenter har framfört. Studien genomförs med hjälp av en kvalitativ innehållsanalys av IASBs rapporter och en dokumentanalys med kvantitativa inslag av tre svenska bankers finansiella rapporter. Studien bekräftar att implementeringen av IFRS 17 har förbättrat kvaliteten och jämförbarheten i svenska bankers finansiella rapportering genom att införa enhetliga redovisningsprinciper för försäkringskontrakt. Implementeringen av IFRS 17 har me, On January 1, 2023, International Financial Reporting Standard (IFRS) 17 was introduced, a new accounting standard for insurance contracts that replaced the predecessor IFRS 4. Before the establishment of international accounting standards, financial reporting varied significantly between countries and companies, leading to inconsistencies and difficulties in comparing financial information. An area that has long been subject to varying accounting methods is insurance contracts, resulting in a lack of uniformity in accounting practices. IFRS 4, introduced in 2004 as an interim standard, was criticized for allowing a diversity of accounting methods, complicating the assessment of companies' financial positions, risk exposures, and comparisons of insurance contracts between countries and industries. This variation was considered inconsistent with the International Accounting Standards Board's (IASB) conceptual framework and the stakeholders' need for access to comparable information to assess financial performance. IFRS 17 seeks to standardize the accounting of insurance contracts to improve transparency and comparability. All publicly listed Swedish companies are required to comply with IFRS, however, since most Swedish insurance companies are not publicly listed, it is primarily the Swedish banks that were impacted by the transition to the new standard. Consequently, this study aims to contribute to the body of research by examining the transitional effects of IFRS 17 on the financial reporting of Swedish banks and the demands made by IASB's stakeholders. The study is conducted using a qualitative content analysis of IASB reports and a document analysis with quantitative elements of three Swedish banks' financial reports. The study confirms that the adoption of IFRS 17 has improved the quality and comparability of financial reporting among Swedish banks by standardizing accounting principles for insurance contracts. The implementation of IFRS 17 has led to significa

Molecular methods are currently some of the best-suited technologies for implementation in insect monitoring. However, the field is developing rapidly and lacks agreement on methodology or community standards. To apply DNA-based methods in large-scale monitoring, and to gain insight across commensurate data, we need easy-to-implement standards that improve data comparability. Here, we provide three recommendations for how to improve and harmonize efforts in biodiversity assessment and monitoring via metabarcoding: (i) we should adopt the use of synthetic spike-ins, which will act as positive controls and internal standards; (ii) we should consider using several markers through a multiplex polymerase chain reaction (PCR) approach; and (iii) we should commit to the publication and transparency of all protocol-associated metadata in a standardized fashion. For (i), we provide a ready-to-use recipe for synthetic cytochrome c oxidase spike-ins, which enable between-sample comparisons. For (ii), we propose two gene regions for the implementation of multiplex PCR approaches, thereby achieving a more comprehensive community description. For (iii), we offer guidelines for transparent and unified reporting of field, wet-laboratory and dry-laboratory procedures, as a key to making comparisons between studies. Together, we feel that these three advances will result in joint quality and calibration standards rather than the current laboratory-specific proof of concepts. This article is part of the theme issue 'Towards a toolkit for global insect biodiversity monitoring'.

Molecular methods are currently some of the best-suited technologies for implementation in insect monitoring. However, the field is developing rapidly and lacks agreement on methodology or community standards. To apply DNA-based methods in large-scale monitoring, and to gain insight across commensurate data, we need easy-to-implement standards that improve data comparability. Here, we provide three recommendations for how to improve and harmonize efforts in biodiversity assessment and monitoring via metabarcoding: (i) we should adopt the use of synthetic spike-ins, which will act as positive controls and internal standards; (ii) we should consider using several markers through a multiplex polymerase chain reaction (PCR) approach; and (iii) we should commit to the publication and transparency of all protocol-associated metadata in a standardized fashion. For (i), we provide a ready-to-use recipe for synthetic cytochrome c oxidase spike-ins, which enable between-sample comparisons. For (ii), we propose two gene regions for the implementation of multiplex PCR approaches, thereby achieving a more comprehensive community description. For (iii), we offer guidelines for transparent and unified reporting of field, wet-laboratory and dry-laboratory procedures, as a key to making comparisons between studies. Together, we feel that these three advances will result in joint quality and calibration standards rather than the current laboratory-specific proof of concepts. This article is part of the theme issue 'Towards a toolkit for global insect biodiversity monitoring'.

Purpose Validation of registries is important to ensure accuracy of data and registry-based research. This is often done by comparisons of the original registry data with other sources, e.g. another registry or a re-registration of data. Founded in 2011, the Swedish Trauma Registry (SweTrau) consists of variables based on international consensus (the Utstein Template of Trauma). This project aimed to perform the first validation of SweTrau. Methods On-site re-registration was performed on randomly selected trauma patients and compared to the registration in SweTrau. Accuracy (exact agreement), correctness (exact agreement plus data within acceptable range), comparability (similarity with other registries), data completeness (1-missing data) and case completeness (1-missing cases) were deemed as either good (≥85%), adequate (70–84%) or poor (< 70%). Correlation was determined as either excellent (≥0.8), strong (0.6–0.79), moderate (0.4–0.59) or weak (< 0.4). Results The data in SweTrau had good accuracy (85.8%), correctness (89.7%) and data completeness (88.5%), as well as strong or excellent correlation (87.5%). Case completeness was 44.3%, however, for NISS > 15 case completeness was 100%. Median time to registration was 4.5 months, with 84.2% registered one year after the trauma. The comparability showed an accordance with the Utstein Template of Trauma of almost 90%. Conclusions The validity of SweTrau is good, with high accuracy, correctness, data completeness and correlation. The data are comparable to other trauma registries using the Utstein Template of Trauma; however, timeliness and case completeness are areas of improvement.

Purpose Validation of registries is important to ensure accuracy of data and registry-based research. This is often done by comparisons of the original registry data with other sources, e.g. another registry or a re-registration of data. Founded in 2011, the Swedish Trauma Registry (SweTrau) consists of variables based on international consensus (the Utstein Template of Trauma). This project aimed to perform the first validation of SweTrau. Methods On-site re-registration was performed on randomly selected trauma patients and compared to the registration in SweTrau. Accuracy (exact agreement), correctness (exact agreement plus data within acceptable range), comparability (similarity with other registries), data completeness (1-missing data) and case completeness (1-missing cases) were deemed as either good (≥85%), adequate (70–84%) or poor (< 70%). Correlation was determined as either excellent (≥0.8), strong (0.6–0.79), moderate (0.4–0.59) or weak (< 0.4). Results The data in SweTrau had good accuracy (85.8%), correctness (89.7%) and data completeness (88.5%), as well as strong or excellent correlation (87.5%). Case completeness was 44.3%, however, for NISS > 15 case completeness was 100%. Median time to registration was 4.5 months, with 84.2% registered one year after the trauma. The comparability showed an accordance with the Utstein Template of Trauma of almost 90%. Conclusions The validity of SweTrau is good, with high accuracy, correctness, data completeness and correlation. The data are comparable to other trauma registries using the Utstein Template of Trauma; however, timeliness and case completeness are areas of improvement.

Purpose Validation of registries is important to ensure accuracy of data and registry-based research. This is often done by comparisons of the original registry data with other sources, e.g. another registry or a re-registration of data. Founded in 2011, the Swedish Trauma Registry (SweTrau) consists of variables based on international consensus (the Utstein Template of Trauma). This project aimed to perform the first validation of SweTrau. Methods On-site re-registration was performed on randomly selected trauma patients and compared to the registration in SweTrau. Accuracy (exact agreement), correctness (exact agreement plus data within acceptable range), comparability (similarity with other registries), data completeness (1-missing data) and case completeness (1-missing cases) were deemed as either good (≥85%), adequate (70–84%) or poor (< 70%). Correlation was determined as either excellent (≥0.8), strong (0.6–0.79), moderate (0.4–0.59) or weak (< 0.4). Results The data in SweTrau had good accuracy (85.8%), correctness (89.7%) and data completeness (88.5%), as well as strong or excellent correlation (87.5%). Case completeness was 44.3%, however, for NISS > 15 case completeness was 100%. Median time to registration was 4.5 months, with 84.2% registered one year after the trauma. The comparability showed an accordance with the Utstein Template of Trauma of almost 90%. Conclusions The validity of SweTrau is good, with high accuracy, correctness, data completeness and correlation. The data are comparable to other trauma registries using the Utstein Template of Trauma; however, timeliness and case completeness are areas of improvement.

This thesis explores the use of environmental key performance indicators (KPIs) in non-financial reporting of EURO STOXX 50 companies. In particular, it investigates companies' disclosure practices and potential influencing factors. For this purpose, publicly available reports are scanned to extract relevant data on metrics and targets according to pre-defined requirements. In order to identify similarities and deviances with regard to performance measures and their characteristics, the dataset is analysed based on nine hypotheses. Given the wide range of firms included, the results show differences in the reporting documents and the number of KPIs used as well as different focal points. They also highlight disparate preferences regarding the disclosure of environmental targets as well as the usage of voluntary standards. Finally, the thesis highlights low harmonisation rates and limited comparability for stakeholders in light of absent standards or mandatory frameworks. The findings add to the literature by providing a comprehensive review of the status quo. Though limitations are to be expected owing to the scope of analysis, the thesis yields relevant insights and implications for future research. To conclude, today's business landscape is still highly diverse in terms of its non-financial reporting practices, particularly across sectors. Nonetheless, a certain degree of harmonisation is desired, while remaining customisable and agile for future developments., Anna Schedlberger, Diplomarbeit Universität Innsbruck 2023

European greenhouse gas (GHG) emissions have decreased by 24% between 1990 and 2019 according to a report by the European Commission. Yet, the Paris agreement set a target of 55% by 2030 to prevent the effects of climate change and prepare for carbon neutrality by 2050. Achieving this goal requires decarbonization efforts to be four times faster than current rates, and carbon accounting will play an essential role for identifying emission sources and developing emission reduction strategies. However, carbon accounting still suffers a lack of consistency and standardization due to different methods and incomplete scope, leading to confusion and incomparability. This thesis proposes a comprehensive and innovative methodology for carbon accounting that ensures transparency, comparability, accuracy, and completeness. Using an iterative approach and a unique representation for carbon architecture, the methodology covers crucial steps such as identifying emission sources, selecting emission factors, determining calculation methods, displaying results, and simulating emission reduction scenarios. A new reliability measurement is also introduced to assess the quality of each emission estimate. The methodology was successfully implemented in the concrete example of a company seeking to reduce the carbon impact of its activities. The limitations of the thesis are addressed in the conclusion., Europeiska växthusgasutsläpp har minskat med 24% mellan 1990 och 2019 enligt en rapport från Europeiska kommissionen. Trots detta har Parisavtalet satt upp ett mål på 55% till år 2030 för att förhindra klimatförändringarnas effekter och förbereda för koldioxidneutralitet år 2050. För att uppnå detta mål krävs att avkolningsansträngningarna fyrdubblas i jämförelse med nuvarande takt, och koldioxidredovisning kommer att spela en avgörande roll för att identifiera utsläppskällor och utveckla strategier för utsläppsminskning. Dock lider koldioxidredovisning fortfarande av brist på konsekvens och standardisering på grund av olika metoder och ofullständig omfattning, vilket leder till förvirring och bristande jämförbarhet. Denna avhandling föreslår en omfattande och innovativ metodik för koldioxidredovisning som säkerställer transparens, jämförbarhet, noggrannhet och fullständighet. Genom att använda en iterativ ansats och en unik representation av koldioxidarkitektur täcker metoden viktiga steg såsom att identifiera utsläppskällor, välja utsläppsfaktorer, bestämma beräkningsmetoder, visa resultat och simulera scenarier för utsläppsminskning. En ny pålitlighetsmätning introduceras också för att bedöma kvaliteten på varje utslagsuppskattning. Metoden implementerades framgångsrikt i det konkreta exemplet med ett företag som sökte minska den koldioxidpåverkan av sina verksamheter. Begränsningarna med avhandlingen diskuteras i slutsatsen.

European greenhouse gas (GHG) emissions have decreased by 24% between 1990 and 2019 according to a report by the European Commission. Yet, the Paris agreement set a target of 55% by 2030 to prevent the effects of climate change and prepare for carbon neutrality by 2050. Achieving this goal requires decarbonization efforts to be four times faster than current rates, and carbon accounting will play an essential role for identifying emission sources and developing emission reduction strategies. However, carbon accounting still suffers a lack of consistency and standardization due to different methods and incomplete scope, leading to confusion and incomparability. This thesis proposes a comprehensive and innovative methodology for carbon accounting that ensures transparency, comparability, accuracy, and completeness. Using an iterative approach and a unique representation for carbon architecture, the methodology covers crucial steps such as identifying emission sources, selecting emission factors, determining calculation methods, displaying results, and simulating emission reduction scenarios. A new reliability measurement is also introduced to assess the quality of each emission estimate. The methodology was successfully implemented in the concrete example of a company seeking to reduce the carbon impact of its activities. The limitations of the thesis are addressed in the conclusion., Europeiska växthusgasutsläpp har minskat med 24% mellan 1990 och 2019 enligt en rapport från Europeiska kommissionen. Trots detta har Parisavtalet satt upp ett mål på 55% till år 2030 för att förhindra klimatförändringarnas effekter och förbereda för koldioxidneutralitet år 2050. För att uppnå detta mål krävs att avkolningsansträngningarna fyrdubblas i jämförelse med nuvarande takt, och koldioxidredovisning kommer att spela en avgörande roll för att identifiera utsläppskällor och utveckla strategier för utsläppsminskning. Dock lider koldioxidredovisning fortfarande av brist på konsekvens och standardisering på grund av olika metoder och ofullständig omfattning, vilket leder till förvirring och bristande jämförbarhet. Denna avhandling föreslår en omfattande och innovativ metodik för koldioxidredovisning som säkerställer transparens, jämförbarhet, noggrannhet och fullständighet. Genom att använda en iterativ ansats och en unik representation av koldioxidarkitektur täcker metoden viktiga steg såsom att identifiera utsläppskällor, välja utsläppsfaktorer, bestämma beräkningsmetoder, visa resultat och simulera scenarier för utsläppsminskning. En ny pålitlighetsmätning introduceras också för att bedöma kvaliteten på varje utslagsuppskattning. Metoden implementerades framgångsrikt i det konkreta exemplet med ett företag som sökte minska den koldioxidpåverkan av sina verksamheter. Begränsningarna med avhandlingen diskuteras i slutsatsen.

Purpose Validation of registries is important to ensure accuracy of data and registry-based research. This is often done by comparisons of the original registry data with other sources, e.g. another registry or a re-registration of data. Founded in 2011, the Swedish Trauma Registry (SweTrau) consists of variables based on international consensus (the Utstein Template of Trauma). This project aimed to perform the first validation of SweTrau. Methods On-site re-registration was performed on randomly selected trauma patients and compared to the registration in SweTrau. Accuracy (exact agreement), correctness (exact agreement plus data within acceptable range), comparability (similarity with other registries), data completeness (1-missing data) and case completeness (1-missing cases) were deemed as either good (≥85%), adequate (70–84%) or poor (< 70%). Correlation was determined as either excellent (≥0.8), strong (0.6–0.79), moderate (0.4–0.59) or weak (< 0.4). Results The data in SweTrau had good accuracy (85.8%), correctness (89.7%) and data completeness (88.5%), as well as strong or excellent correlation (87.5%). Case completeness was 44.3%, however, for NISS > 15 case completeness was 100%. Median time to registration was 4.5 months, with 84.2% registered one year after the trauma. The comparability showed an accordance with the Utstein Template of Trauma of almost 90%. Conclusions The validity of SweTrau is good, with high accuracy, correctness, data completeness and correlation. The data are comparable to other trauma registries using the Utstein Template of Trauma; however, timeliness and case completeness are areas of improvement.

This thesis explores the use of environmental key performance indicators (KPIs) in non-financial reporting of EURO STOXX 50 companies. In particular, it investigates companies' disclosure practices and potential influencing factors. For this purpose, publicly available reports are scanned to extract relevant data on metrics and targets according to pre-defined requirements. In order to identify similarities and deviances with regard to performance measures and their characteristics, the dataset is analysed based on nine hypotheses. Given the wide range of firms included, the results show differences in the reporting documents and the number of KPIs used as well as different focal points. They also highlight disparate preferences regarding the disclosure of environmental targets as well as the usage of voluntary standards. Finally, the thesis highlights low harmonisation rates and limited comparability for stakeholders in light of absent standards or mandatory frameworks. The findings add to the literature by providing a comprehensive review of the status quo. Though limitations are to be expected owing to the scope of analysis, the thesis yields relevant insights and implications for future research. To conclude, today's business landscape is still highly diverse in terms of its non-financial reporting practices, particularly across sectors. Nonetheless, a certain degree of harmonisation is desired, while remaining customisable and agile for future developments., Anna Schedlberger, Diplomarbeit Universität Innsbruck 2023

Purpose Validation of registries is important to ensure accuracy of data and registry-based research. This is often done by comparisons of the original registry data with other sources, e.g. another registry or a re-registration of data. Founded in 2011, the Swedish Trauma Registry (SweTrau) consists of variables based on international consensus (the Utstein Template of Trauma). This project aimed to perform the first validation of SweTrau. Methods On-site re-registration was performed on randomly selected trauma patients and compared to the registration in SweTrau. Accuracy (exact agreement), correctness (exact agreement plus data within acceptable range), comparability (similarity with other registries), data completeness (1-missing data) and case completeness (1-missing cases) were deemed as either good (≥85%), adequate (70–84%) or poor (< 70%). Correlation was determined as either excellent (≥0.8), strong (0.6–0.79), moderate (0.4–0.59) or weak (< 0.4). Results The data in SweTrau had good accuracy (85.8%), correctness (89.7%) and data completeness (88.5%), as well as strong or excellent correlation (87.5%). Case completeness was 44.3%, however, for NISS > 15 case completeness was 100%. Median time to registration was 4.5 months, with 84.2% registered one year after the trauma. The comparability showed an accordance with the Utstein Template of Trauma of almost 90%. Conclusions The validity of SweTrau is good, with high accuracy, correctness, data completeness and correlation. The data are comparable to other trauma registries using the Utstein Template of Trauma; however, timeliness and case completeness are areas of improvement.

This thesis challenges the treatment of trust income received in a country with no trusts in its legal system in light of freedom of establishment and free movement of capital. Can provisions of a Member State that has decided not to have trusts in its legal system make the transfer of shares or even the establishment of a trust elsewhere less favourable? This question, as the starting point of this thesis, managed to open a Pandora’s box of additional aspects and questions to consider, where each deserves a thesis on its own. In search of answers, the thesis establishes that trusts enjoy the protection of fundamental freedoms. Further, the thesis dives into comparability analysis by presenting two alternatives of how to find a comparable in a situation where purely equivalent comparable does not exist. If a domestic comparable cannot be found in light of the proposed comparability analysis, the thesis questions the necessity of the comparability analysis altogether. Along with other nuances, during the determination of the restriction, the thesis challenges whether Member States have to protect the use of establishments they do not use in their system and whether fundamental freedoms can be challenged if the use of said freedoms does not take place in the Member State from what the restriction derives. Lastly, the thesis presents justifications that might be used for Member States if a restriction indeed is found, with indications of the proportionality of such justifications.

Challenges on how to approach global sustainability issues are increasing along with the growing global warming. This entails an increasing pressure on firms to manage sustainability- related issues, both deriving from governance regulations as well as a from a growing consciousness from public institutions. Sustainability reporting is further both required within EU legislation and also expected from current societal values. However, sustainability reporting has been criticised for lacking comparability, reliability and thus legitimacy. Legitimation is a necessity for organisations to gain social acceptance. The field of sustainability reporting is rapidly developing which highlights the importance for organisations to stay updated on coming regulations and trends. The overarching aim of this thesis is to explore, advance and compile the understanding of challenges with current sustainability reporting methods. A further aim is to conduct a qualitative forecast analysis of what sustainability reporting will require in the future to gain legitimacy and identify potential upcoming challenges connected to this forecast. Literature within the sustainability reporting and accounting field have been reviewed as well as legitimacy and institutional theory. Interviews with experts within the studied field have been conducted, along with participant observations through a case company study. The study has concluded several challenges with sustainability reporting methods, among others that voluntary disclosure requirements contribute to the lack of standardisation, comparability, and reliability, and therefore also a lack of legitimacy. For the future, the new CSR directive is expected as new legislation for sustainability reporting within a few years and is expected to entail more extensive regulations and requirements on external auditing. The most commonly used reporting standard currently, the GRI, will not completely cover the future requirements and more focus of the, Utmaningarna kring hur man ska förhålla sig till globala hållbarhetsfrågor ökar i takt med den växande globala uppvärmningen. Detta innebär ett ökande tryck på företag att hantera hållbarhetsrelaterade frågor, som inte bara härrör från lagstiftning utan också har fått ett växande intresse från offentliga institutioner. Hållbarhetsrapportering krävs både inom EU lagstiftning, men är även förväntat utifrån nuvarande samhällsvärderingar. Hållbarhetsredovisningen har dock kritiserats för att sakna jämförbarhet, tillförlitlighet och därmed legitimitet. Legitimitet är en nödvändighet för organisationer för att hålla sig konkurrenskraftiga och även för att få acceptans från samhället. Hållbarhetsrapportering området utvecklas snabbt, vilket understryker vikten av att organisationer håller sig uppdaterade kring kommande regelverk och trender. Det övergripande syftet med denna studie är att utforska, utveckla och sammanställa förståelsen kring utmaningar med nuvarande hållbarhetsredovisningsmetoder. Ett vidare syfte är att göra en kvalitativ framtidsprognos av vad hållbarhetsredovisning kommer att kräva i framtiden för att uppnå legitimitet och identifiera potentiella kommande utmaningar kopplade till denna prognos. Litteratur inom hållbarhetsrapportering och redovisning har granskats, samt legitimitet och institutionell teori. Intervjuer med experter inom det studerade området har genomförts, även "Participant Observations" har gjorts genom en fallstudie på ett företag. Den här studien har sammanställt flera utmaningar med hållbarhetsrapporteringsmetoder, bland annat att frivilliga innehållskrav bidrar till bristen på standardisering, jämförbarhet och tillförlitlighet och därför också bristande legitimitet. För framtiden väntas det nya CSR-direktivetsom ny lagstiftning för hållbarhetsredovisning inom några år och förväntas innebära mer omfattande regelverk och krav på extern revision. Den vanligaste rapporteringsstandarden för närvarande, GRI, kommer inte helt att täcka de

Challenges on how to approach global sustainability issues are increasing along with the growing global warming. This entails an increasing pressure on firms to manage sustainability- related issues, both deriving from governance regulations as well as a from a growing consciousness from public institutions. Sustainability reporting is further both required within EU legislation and also expected from current societal values. However, sustainability reporting has been criticised for lacking comparability, reliability and thus legitimacy. Legitimation is a necessity for organisations to gain social acceptance. The field of sustainability reporting is rapidly developing which highlights the importance for organisations to stay updated on coming regulations and trends. The overarching aim of this thesis is to explore, advance and compile the understanding of challenges with current sustainability reporting methods. A further aim is to conduct a qualitative forecast analysis of what sustainability reporting will require in the future to gain legitimacy and identify potential upcoming challenges connected to this forecast. Literature within the sustainability reporting and accounting field have been reviewed as well as legitimacy and institutional theory. Interviews with experts within the studied field have been conducted, along with participant observations through a case company study. The study has concluded several challenges with sustainability reporting methods, among others that voluntary disclosure requirements contribute to the lack of standardisation, comparability, and reliability, and therefore also a lack of legitimacy. For the future, the new CSR directive is expected as new legislation for sustainability reporting within a few years and is expected to entail more extensive regulations and requirements on external auditing. The most commonly used reporting standard currently, the GRI, will not completely cover the future requirements and more focus of the, Utmaningarna kring hur man ska förhålla sig till globala hållbarhetsfrågor ökar i takt med den växande globala uppvärmningen. Detta innebär ett ökande tryck på företag att hantera hållbarhetsrelaterade frågor, som inte bara härrör från lagstiftning utan också har fått ett växande intresse från offentliga institutioner. Hållbarhetsrapportering krävs både inom EU lagstiftning, men är även förväntat utifrån nuvarande samhällsvärderingar. Hållbarhetsredovisningen har dock kritiserats för att sakna jämförbarhet, tillförlitlighet och därmed legitimitet. Legitimitet är en nödvändighet för organisationer för att hålla sig konkurrenskraftiga och även för att få acceptans från samhället. Hållbarhetsrapportering området utvecklas snabbt, vilket understryker vikten av att organisationer håller sig uppdaterade kring kommande regelverk och trender. Det övergripande syftet med denna studie är att utforska, utveckla och sammanställa förståelsen kring utmaningar med nuvarande hållbarhetsredovisningsmetoder. Ett vidare syfte är att göra en kvalitativ framtidsprognos av vad hållbarhetsredovisning kommer att kräva i framtiden för att uppnå legitimitet och identifiera potentiella kommande utmaningar kopplade till denna prognos. Litteratur inom hållbarhetsrapportering och redovisning har granskats, samt legitimitet och institutionell teori. Intervjuer med experter inom det studerade området har genomförts, även "Participant Observations" har gjorts genom en fallstudie på ett företag. Den här studien har sammanställt flera utmaningar med hållbarhetsrapporteringsmetoder, bland annat att frivilliga innehållskrav bidrar till bristen på standardisering, jämförbarhet och tillförlitlighet och därför också bristande legitimitet. För framtiden väntas det nya CSR-direktivetsom ny lagstiftning för hållbarhetsredovisning inom några år och förväntas innebära mer omfattande regelverk och krav på extern revision. Den vanligaste rapporteringsstandarden för närvarande, GRI, kommer inte helt att täcka de

While in recent years a number of new statistical approaches have been proposed to model group differences with a different assumption on the nature of the measurement invariance of the instruments, the tools for detecting local misspecifications of these models have not been fully developed yet. In this study, we present a novel approach using a Deep Neural Network (DNN). We compared the proposed model with the most popular traditional methods: Modification Indices (MI) and Expected Parameter Change (EPC) indicators from the Confirmatory Factor Analysis (CFA) modeling, logistic DIF detection, and sequential procedure introduced with the CFA alignment approach. Simulation studies show that the proposed method outperformed traditional methods in almost all scenarios, or it was at least as accurate as the best one. We also provide an empirical example utilizing European Social Survey data including items known to be miss-translated, which are correctly identified with presented DNN approach., QC 20221019

Metazoan metabarcoding is emerging as an essential strategy for inventorying biodiversity, with diverse projects currently generating massive quantities of community-level data. The potential for integrating across such data sets offers new opportunities to better understand biodiversity and how it might respond to global change. However, large-scale syntheses may be compromised if metabarcoding workflows differ from each other. There are ongoing efforts to improve standardization for the reporting of inventory data. However, harmonization at the stage of generating metabarcode data has yet to be addressed. A modular framework for harmonized data generation offers a pathway to navigate the complex structure of terrestrial metazoan biodiversity. Here, through our collective expertise as practitioners, method developers, and researchers leading metabarcoding initiatives to inventory terrestrial biodiversity, we seek to initiate a harmonized framework for metabarcode data generation, with a terrestrial arthropod module. We develop an initial set of submodules covering the 5 main steps of metabarcode data generation: (i) sample acquisition; (ii) sample processing; (iii) DNA extraction; (iv) polymerase chain reaction amplification, library preparation, and sequencing; and (v) DNA sequence and metadata deposition, providing a backbone for a terrestrial arthropod module. To achieve this, we (i) identified key points for harmonization, (ii) reviewed the current state of the art, and (iii) distilled existing knowledge within submodules, thus promoting best practice by providing guidelines and recommendations to reduce the universe of methodological options. We advocate the adoption and further development of the terrestrial arthropod module. We further encourage the development of modules for other biodiversity fractions as an essential step toward large-scale biodiversity synthesis through harmonization., source:https://academic.oup.com/gigascience/article/doi/10.1093/gigascience/giac065/6646445

Metazoan metabarcoding is emerging as an essential strategy for inventorying biodiversity, with diverse projects currently generating massive quantities of community-level data. The potential for integrating across such data sets offers new opportunities to better understand biodiversity and how it might respond to global change. However, large-scale syntheses may be compromised if metabarcoding workflows differ from each other. There are ongoing efforts to improve standardization for the reporting of inventory data. However, harmonization at the stage of generating metabarcode data has yet to be addressed. A modular framework for harmonized data generation offers a pathway to navigate the complex structure of terrestrial metazoan biodiversity. Here, through our collective expertise as practitioners, method developers, and researchers leading metabarcoding initiatives to inventory terrestrial biodiversity, we seek to initiate a harmonized framework for metabarcode data generation, with a terrestrial arthropod module. We develop an initial set of submodules covering the 5 main steps of metabarcode data generation: (i) sample acquisition; (ii) sample processing; (iii) DNA extraction; (iv) polymerase chain reaction amplification, library preparation, and sequencing; and (v) DNA sequence and metadata deposition, providing a backbone for a terrestrial arthropod module. To achieve this, we (i) identified key points for harmonization, (ii) reviewed the current state of the art, and (iii) distilled existing knowledge within submodules, thus promoting best practice by providing guidelines and recommendations to reduce the universe of methodological options. We advocate the adoption and further development of the terrestrial arthropod module. We further encourage the development of modules for other biodiversity fractions as an essential step toward large-scale biodiversity synthesis through harmonization., source:https://academic.oup.com/gigascience/article/doi/10.1093/gigascience/giac065/6646445

Metazoan metabarcoding is emerging as an essential strategy for inventorying biodiversity,with diverse projects currently generating massive quantities of community-level data. The potential for integrating across such data sets offers new opportunities to better understand biodiversity and how it might respond to global change. However, large-scale synthesesmay be compromised if metabarcoding workflows differ from each other. There are ongoing efforts to improve standardization for the reporting of inventory data. However, harmonization at the stage of generating metabarcode data has yet to be addressed. A modular framework for harmonized data generation offers a pathway to navigate the complex structure of terrestrial metazoan biodiversity. Here, through our collective expertise as practitioners,method developers, and researchers leading metabarcoding initiatives to inventory terrestrial biodiversity, we seek to initiate a harmonized framework for metabarcode data generation, with a terrestrial arthropod module. We develop an initial set of submodules covering the 5 main steps of metabarcode data generation: (i) sample acquisition; (ii) sample processing; (iii) DNA extraction; (iv) polymerase chain reaction amplification, library preparation, and sequencing; and (v) DNA sequence and metadata deposition, providing a backbone for a terrestrial arthropod module. To achieve this, we (i) identified key points for harmonization, (ii) reviewed the current state of the art, and (iii) distilled existing knowledge within submodules, thus promoting best practice by providing guidelines and recommendations to reduce the universe of methodological options.We advocate the adoption and further development of the terrestrial arthropodmodule.We further encourage the development of modules for other biodiversity fractions as an essential step toward large-scale biodiversity synthesis through harmonization.

Metazoan metabarcoding is emerging as an essential strategy for inventorying biodiversity,with diverse projects currently generating massive quantities of community-level data. The potential for integrating across such data sets offers new opportunities to better understand biodiversity and how it might respond to global change. However, large-scale synthesesmay be compromised if metabarcoding workflows differ from each other. There are ongoing efforts to improve standardization for the reporting of inventory data. However, harmonization at the stage of generating metabarcode data has yet to be addressed. A modular framework for harmonized data generation offers a pathway to navigate the complex structure of terrestrial metazoan biodiversity. Here, through our collective expertise as practitioners,method developers, and researchers leading metabarcoding initiatives to inventory terrestrial biodiversity, we seek to initiate a harmonized framework for metabarcode data generation, with a terrestrial arthropod module. We develop an initial set of submodules covering the 5 main steps of metabarcode data generation: (i) sample acquisition; (ii) sample processing; (iii) DNA extraction; (iv) polymerase chain reaction amplification, library preparation, and sequencing; and (v) DNA sequence and metadata deposition, providing a backbone for a terrestrial arthropod module. To achieve this, we (i) identified key points for harmonization, (ii) reviewed the current state of the art, and (iii) distilled existing knowledge within submodules, thus promoting best practice by providing guidelines and recommendations to reduce the universe of methodological options.We advocate the adoption and further development of the terrestrial arthropodmodule.We further encourage the development of modules for other biodiversity fractions as an essential step toward large-scale biodiversity synthesis through harmonization.

Metazoan metabarcoding is emerging as an essential strategy for inventorying biodiversity,with diverse projects currently generating massive quantities of community-level data. The potential for integrating across such data sets offers new opportunities to better understand biodiversity and how it might respond to global change. However, large-scale synthesesmay be compromised if metabarcoding workflows differ from each other. There are ongoing efforts to improve standardization for the reporting of inventory data. However, harmonization at the stage of generating metabarcode data has yet to be addressed. A modular framework for harmonized data generation offers a pathway to navigate the complex structure of terrestrial metazoan biodiversity. Here, through our collective expertise as practitioners,method developers, and researchers leading metabarcoding initiatives to inventory terrestrial biodiversity, we seek to initiate a harmonized framework for metabarcode data generation, with a terrestrial arthropod module. We develop an initial set of submodules covering the 5 main steps of metabarcode data generation: (i) sample acquisition; (ii) sample processing; (iii) DNA extraction; (iv) polymerase chain reaction amplification, library preparation, and sequencing; and (v) DNA sequence and metadata deposition, providing a backbone for a terrestrial arthropod module. To achieve this, we (i) identified key points for harmonization, (ii) reviewed the current state of the art, and (iii) distilled existing knowledge within submodules, thus promoting best practice by providing guidelines and recommendations to reduce the universe of methodological options.We advocate the adoption and further development of the terrestrial arthropodmodule.We further encourage the development of modules for other biodiversity fractions as an essential step toward large-scale biodiversity synthesis through harmonization.

Metazoan metabarcoding is emerging as an essential strategy for inventorying biodiversity, with diverse projects currently generating massive quantities of community-level data. The potential for integrating across such data sets offers new opportunities to better understand biodiversity and how it might respond to global change. However, large-scale syntheses may be compromised if metabarcoding workflows differ from each other. There are ongoing efforts to improve standardization for the reporting of inventory data. However, harmonization at the stage of generating metabarcode data has yet to be addressed. A modular framework for harmonized data generation offers a pathway to navigate the complex structure of terrestrial metazoan biodiversity. Here, through our collective expertise as practitioners, method developers, and researchers leading metabarcoding initiatives to inventory terrestrial biodiversity, we seek to initiate a harmonized framework for metabarcode data generation, with a terrestrial arthropod module. We develop an initial set of submodules covering the 5 main steps of metabarcode data generation: (i) sample acquisition; (ii) sample processing; (iii) DNA extraction; (iv) polymerase chain reaction amplification, library preparation, and sequencing; and (v) DNA sequence and metadata deposition, providing a backbone for a terrestrial arthropod module. To achieve this, we (i) identified key points for harmonization, (ii) reviewed the current state of the art, and (iii) distilled existing knowledge within submodules, thus promoting best practice by providing guidelines and recommendations to reduce the universe of methodological options. We advocate the adoption and further development of the terrestrial arthropod module. We further encourage the development of modules for other biodiversity fractions as an essential step toward large-scale biodiversity synthesis through harmonization.

Biosimilar approval relies on the comparability of quality attributes (QAs), for which information can be derived from regulatory or scientific communities. Limited information is known about whether these sources are consistent with or complementary to each other. The consistency and complementarity of QA reporting in biosimilarity assessments for adalimumab biosimilars approved by the European Medicines Agency in European public assessment reports (EPARs) and scientific publications was assessed. A classification of 77 different QAs (53 structural and 24 functional attributes) was used to assess the types of and information on QAs reported. Six adalimumab biosimilars were analyzed, for which the number of QAs reported in EPARs and publications varied (range = 47 [61%]-60 [78%]). The proportion of QAs consistently reported in both sources varied (range = 28%-75%) among biosimilars; functional QAs (mean = 21 QAs [88%]; range = 19-23) were more consistently reported than structural QAs (mean = 33 QAs [62%]; range = 27-34). The EPARs frequently reported biosimilarity interpretation without providing test results (9-57 QAs in EPARs versus 0-8 QAs in publications), whereas publications frequently reported both test results and interpretations (13-40 QAs in publications versus 0-3 QAs in EPARs). Both sources provided information on the biosimilarity of QAs in a complementary manner and the same biosimilarity interpretation of test results for reported QAs (mean = 90%; range = 78%-100%), with a small discrepancy in biosimilarity interpretations of a few clinically relevant QAs related to post-translation modifications and biological activity. Comprehensive reporting of QAs can contribute to an improved understanding of the role of structural and functional attributes in establishing biosimilarity and the mechanism of action of biological substances in general.

Methodological studies usually gauge response quality in narrative open-ended questions with the proportion of nonresponse, response length, response time, and number of themes mentioned by respondents. However, not all of these indicators may be comparable and appropriate for evaluating open-ended questions in a cross-national context. This study assesses the cross-national appropriateness of these indicators and their potential bias. For the analysis, we use data from two web surveys conducted in May 2014 with 2,685 respondents and in June 2014 with 2,689 respondents and compare responses from Germany, Great Britain, the United States, Mexico, and Spain. We assess open-ended responses for a variety of topics (e.g., national identity, gender attitudes, and citizenship) with these indicators and evaluate whether they arrive at similar or contradictory conclusions about response quality. We find that all indicators are potentially biased in a cross-national context due to linguistic and cultural reasons and that the bias differs in prevalence across topics. Therefore, we recommend using multiple indicators as well as items covering a range of topics when evaluating response quality in open-ended questions across countries.

Background: Health effects of dietary fibres are the topic of many studies. Eligibility criteria often include a certain fibre intake, which requires dietary screening during recruitment. However, dietary assessment methods are extensive and burdensome for both the researcher and participant. Therefore, we developed and validated a short questionnaire (FiberScreen) to screen fibre intake. Methods: The initial five-item questionnaire assessed fruit, vegetable, whole grain, pasta/rice/potato and legume intake. The optimised FiberScreen included 18 items, which further specified intake of the above-mentioned categories, and included nuts and seeds. The FiberScreen was completed during two fibre promoting interventions. In Study A, participants without constipation completed the five-item FiberScreen and a food frequency questionnaire (FFQ) during screening (n = 131), and the 18-item FiberScreen and a FFQ at 3-month follow-up (n = 87). In Study B, 29 constipated participants completed the 18-item FiberScreen at screening and a FFQ during the first study visit. Results: The fibre estimate from the five-item FiberScreen and the FFQ was moderately correlated (r = 0.356, p < 0.001). Importantly, the 18-item FiberScreen and FFQ, when data of both studies were combined, had a strong correlation (r = 0.563, p < 0.001). The 18-item FiberScreen had a lower fibre estimate compared to the FFQ (Δ = 1.2 ± 5.9 g, p = 0.030) but the difference was relatively small. Bland–Altman plots showed a good agreement between the questionnaires. Completion time of the 18-item FiberScreen was 4.2 ± 2 min. Conclusions: The 18-item FiberScreen is a suitable short screening questionnaire for ranking the fibre intake of adults. The 18-item FiberScreen can help to reduce screening burden for both the participant and researcher.

BackgroundTo initiate fecal and oral collections in prospective cohort studies for microbial analyses, it is essential to understand how field conditions and geographic differences may impact microbial communities. This study aimed to investigate the impact of fecal and oral sample collection methods and room temperature storage on collection samples for studies of the human microbiota.ResultsWe collected fecal and oral samples from participants in two Iranian cohorts located in rural Yazd (n = 46) and urban Gonbad (n = 38) and investigated room temperature stability over 4 days of fecal (RNAlater and fecal occult blood test [FOBT] cards) and comparability of fecal and oral (OMNIgene ORAL kits and Scope mouthwash) collection methods. We calculated interclass correlation coefficients (ICCs) based on 3 alpha and 4 beta diversity metrics and the relative abundance of 3 phyla. After 4 days at room temperature, fecal stability ICCs and ICCs for Scope mouthwash were generally high for all microbial metrics. Similarly, the fecal comparability ICCs for RNAlater and FOBT cards were high, ranging from 0.63 (95% CI: 0.46, 0.75) for the relative abundance of Firmicutes to 0.93 (95% CI: 0.89, 0.96) for unweighted Unifrac. Comparability ICCs for OMNIgene ORAL and Scope mouthwash were lower than fecal ICCs, ranging from 0.55 (95% CI: 0.36, 0.70) for the Shannon index to 0.79 (95% CI: 0.69, 0.86) for Bray-Curtis. Overall, RNAlater, FOBT cards and Scope mouthwash were stable up to 4 days at room temperature. Samples collected using FOBT cards were generally comparable to RNAlater while the OMNIgene ORAL were less similar to Scope mouthwash.ConclusionsAs microbiome measures for feces samples collected using RNAlater, FOBT cards and oral samples collected using Scope mouthwash were stable over four days at room temperature, these would be most appropriate for microbial analyses in these populations. However, one collection method should be consistently since each method may induce som

The general objective of this research was to evaluate the influence of the comparability of financial reports on the transfer of information, considering the effects of externalities around companies earnings announcements. Comparability was measured using the accounting function similarity model; the transfer of information was measured using the event study technique and tested with regression analysis with panel data, from 2012 to 2018, in 122 Brazilian companies. The results are: (i) comparability is associated with the market reaction around the abnormal volume of trading, confirming that the companies' results announcements generate externalities of the information; (ii) the effect of comparability on the transfer of information does not depend entirely on the number of analysts who monitor the companies; and (iii) the transfer of information and comparability are associated with the reaction of the market when they are audited by the same audit firm., O objetivo geral desta pesquisa foi avaliar a influência da comparabilidade dos relatórios financeiros na transferência de informação, considerando os efeitos das externalidades em torno dos anúncios de resultados das empresas. A comparabilidade foi mensurada com o modelo de similaridades das funções contábeis; a transferência de informação foi mensurada com a técnica de estudo de evento e testada com análise de regressão com dados em painel, no período de 2012 a 2018, em 122 companhias brasileiras. Os resultados são: (i) a comparabilidade está associada à reação do mercado em torno do volume anormal de negociação, confirmando que os anúncios de resultados das companhias geram externalidades das informações; (ii) o efeito da comparabilidade na transferência de informação não depende totalmente da quantidade de analistas que acompanham as empresas; e (iii) a transferência de informação e a comparabilidade estão associados à reação do mercado quando são auditados pela mesma firma de auditoria.

There are problems connected to the non-financial reports (NFRs) prepared by companies. The purpose of this study is to compare over a ten year period, the NFRs of Large Cap companies on the Swedish Stock Market, from a “Climate Action” and emissions perspective, to determine if the direct comparability of NFRs has increased within companies, if the direct comparability of NFRs between companies has increased and if regulations launched during the past decade have increased the direct comparability of NFRs. The non-financial reports (NFRs) of twenty four different Large Cap companies on the Swedish Stock Market were studied from 2010 to 2019 using a semi-inductive approach. A Research model and an Analysis model, the latter containing four components, frameworks, indicators, units of measurement and physical quantities, was developed in this study and its components used for analytical purposes. The results of the study show that only four enterprises’ NFRs, out of a total of twenty-four, could be compared internally for climate change issues over the entire decade. Furthermore, none of the companies’ NFRs could be directly compared between companies within this timeframe. The study has shown that direct comparability of NFRs, both within and between companies over time, requires that a unit of measurement and a physical quantity are used consistently by the companies. This study indicates that neither direct internal comparability of NFRs nor direct comparability between companies’ NFRs, have increased within and between companies over a decade. Despite the introduction of regulations there has not been a uniformity of procedures of the companies’ combined use of units of measurement and physical quantities which allows for individual interpretation of their contents. A suggested future research project is to lay the foundation for a combined financial and non-financial report where issues of risk and responsibility are tackled.

Bakgrund & Problemdiskussion: Hållbarhet är ett aktuellt och omdiskuterat ämne i det moderna samhället. I den hållbara utvecklingen bär företag ett stort ansvar där energibranschen har uppmärksammats för dess betydande inverkan på miljön. Företag tillhandahåller hållbarhetsredovisningar för att kommunicera hur de arbetar för att bidra till den hållbara utvecklingen. En intressentgrupp som efterfrågar information om detta är investerare då de är i behov av att kunna jämföra företags redovisningar vid investeringsbeslut. Trots tillämpning av samma riktlinjer förekommer det skillnader mellan företagens hållbarhetsredovisningar, vilket hämmar jämförbarheten. Tidigare forskning har visat att det är vanligt att företag upprättar hållbarhetsredovisningar enligt Global Reporting Initiative (GRI) vars riktlinjer och standarder skall främja både mätbarhet och jämförbarhet. Syfte: Utifrån det institutionella begreppet isomorfism bör företag som tillämpar samma riktlinjer bli mer jämförbara. Därav syftar denna studie till att undersöka hur jämförbarheten mellan svenska energiföretags hållbarhetsredovisningar har utvecklats över tid vid tillämpning av GRI. Metod: Studien har en kvalitativ ansats men omfattas även av kvantitativa inslag. En komparativ forskningsdesign har tillämpats då studien ämnar till att undersöka hur jämförbarheten mellan energiföretags hållbarhetsredovisningar har utvecklats över tid. Primärdata i form av hållbarhetsredovisningar för åren 2016 och 2019 har samlats in från sju energiföretag som följer GRI. Innehållet i hållbarhetsredovisningarna har analyserats utifrån en innehållsanalys som går under benämningen Consolidate Narrivate Interogation (CONI). Slutsats: Studiens resultat visar att jämförbarheten mellan hållbarhetsredovisningar av svenska energiföretag som följer GRI har ökat över tid. Däremot förekommer det skillnader gällande hur detaljerad information som tillhandahålls samt vad de anser är viktigast att informera om. Detta påvisar att äv, Background & Problem: Sustainability is a current and debated topic in modern society. Companies are held responsible to carry out the development of their goods and services in a sustainable way. The energy sector has been noticed for its considerable impact on the climate and the environment. Companies are providing sustainability reports to communicate their work to contribute to a more sustainable future. Investors are requesting sustainability reports to be able to compare the sustainable work within companies before making decisions regarding investments. There are guidelines to follow but despite that it is hard to compare the sustainability reports between companies. Research has found that it is common that the Global Reporting Initiative (GRI) guidelines are used by companies and the guidelines aim to make the comparison between companies easier. Purpose: Companies using the same guidelines should be more comparable according to the institutional concept of isomorphism. The purpose of this study is to investigate if Swedish companies within the energy sector who use the GRI guidelines have become more comparable over time. Method: The study has a qualitative approach but do also contain qualitative elements. A comparative research design has been applied as the study aims to investigate how the comparability between energy companies’ sustainability reports have developed over time. Sustainability reports for the years 2016 and 2019 have been collected as the primary data from seven companies that follow the GRI guidelines within the energy sector. The content of the sustainability reports has been analysed based on a content analysis model called Consolidate Narrivate Interogation (CONI). Conclusion: The comparability between the companies sustainability reports have increased over time according to the findings of the study. There is still a difference though in the level of details provided and which topic that is the most important to provide infor

Climate change presents financial risks for banks and must therefore be treated accordingly. To assess and manage these risks, banks are expected to apply scenarioanalysis and adopt the TCFD’s recommendations on climate-related risk disclosures. This study analyzes how climate scenario analysis is implemented and reported in the Swedish banking sector. Empirical data has been collected through interviews with six banks, as well as through public annual and sustainability reports. The results of the study indicate that banks are in a learning phase characterized by uncertainty and lack of data, resulting in careful considerations in making strategic decisions based on the scenario analysis and when disclosing climate related information. Thus, banks do not disclose their scenario analysis as transparently as the TCFD suggests, thereby affecting the comparability within the sector. Further improvements related to more accessible and granular data are needed. In addition, many banks consider this to be a governmental issue where regulations are beneficial for establishing standardized models and common practices, which in turn could increase transparency and comparability., Klimatförändringar medför finansiella risker som banker behöver beakta. För att bedöma och hantera dem bör banker genomföra scenarioanalyser samt följa de rekommendationer som TCFD gett ut gällande klimatrelaterad rapportering. Denna studie ger en nulägesanalys av hur scenarioanalys implementeras och rapporteras inom den svenska banksektorn. Studien bygger på empirisk data från intervjuer med sex banker, samt från publika års- och hållbarhetsredovisningar. Resultatet av studien visar att bankerna är i en lärandefas präglad av osäkerhet, där bland annat datatillgänglighet är ett stort problem. Bristfälligheterna medför att bankerna är försiktiga med att fatta strategiska beslut utifrån scenarioanalyserna samt med vad de rapporterar publikt, vilket påverkar transparensen och jämförbarheten inom sektorn. Dessutom anser många banker att detta är en samhällsfråga där regleringar kan bidra till ökad standardisering av data och modeller samt etablering av gemensamma standarder, vilket även kan ha en positiv inverkan på rapporteringen och således öka transparensen och jämförbarheten inom sektorn.

The purpose of this study is to explore how IFRS 15 have influenced Swedish auditors and financial analysts’ understanding of companies’ revenue transactions. How accounting structural changes under IFRS 15 contribute to potential informational effects remains a largely unexplored topic. By applying asymmetric information theory, behavioral decision theory and the concept of uniformity versus uniqueness, this study explores potential factors that influence information intermediaries’ understandability of companies’ revenue transactions. This study uses an explorative approach consisting of 8 semi-structured interviews with Swedish auditors and financial analysts working in the telecommunication and construction industry. From a practical point of view, this study may assist the IASB and other regulators in obtaining a better understanding of information intermediaries’ ability to appropriately interpret and use financial information under IFRS 15. From a theoretical standpoint, the findings can provide areas of potential future studies in the field of accounting information research. Although the implementation of IFRS 15 has a limited quantitative accounting effect, this study finds that the implementation contributes to informational effects on financial analysts and auditors’ information environment. The findings indicate that the perceived informational effects are dependent on entities' application of the standard; intermediaries’ accounting knowledge and experience; as well as companies' transparency and manipulating incentives.

BackgroundTo initiate fecal and oral collections in prospective cohort studies for microbial analyses, it is essential to understand how field conditions and geographic differences may impact microbial communities. This study aimed to investigate the impact of fecal and oral sample collection methods and room temperature storage on collection samples for studies of the human microbiota.ResultsWe collected fecal and oral samples from participants in two Iranian cohorts located in rural Yazd (n = 46) and urban Gonbad (n = 38) and investigated room temperature stability over 4 days of fecal (RNAlater and fecal occult blood test [FOBT] cards) and comparability of fecal and oral (OMNIgene ORAL kits and Scope mouthwash) collection methods. We calculated interclass correlation coefficients (ICCs) based on 3 alpha and 4 beta diversity metrics and the relative abundance of 3 phyla. After 4 days at room temperature, fecal stability ICCs and ICCs for Scope mouthwash were generally high for all microbial metrics. Similarly, the fecal comparability ICCs for RNAlater and FOBT cards were high, ranging from 0.63 (95% CI: 0.46, 0.75) for the relative abundance of Firmicutes to 0.93 (95% CI: 0.89, 0.96) for unweighted Unifrac. Comparability ICCs for OMNIgene ORAL and Scope mouthwash were lower than fecal ICCs, ranging from 0.55 (95% CI: 0.36, 0.70) for the Shannon index to 0.79 (95% CI: 0.69, 0.86) for Bray-Curtis. Overall, RNAlater, FOBT cards and Scope mouthwash were stable up to 4 days at room temperature. Samples collected using FOBT cards were generally comparable to RNAlater while the OMNIgene ORAL were less similar to Scope mouthwash.ConclusionsAs microbiome measures for feces samples collected using RNAlater, FOBT cards and oral samples collected using Scope mouthwash were stable over four days at room temperature, these would be most appropriate for microbial analyses in these populations. However, one collection method should be consistently since each method may induce som

The general objective of this research was to evaluate the influence of the comparability of financial reports on the transfer of information, considering the effects of externalities around companies earnings announcements. Comparability was measured using the accounting function similarity model; the transfer of information was measured using the event study technique and tested with regression analysis with panel data, from 2012 to 2018, in 122 Brazilian companies. The results are: (i) comparability is associated with the market reaction around the abnormal volume of trading, confirming that the companies' results announcements generate externalities of the information; (ii) the effect of comparability on the transfer of information does not depend entirely on the number of analysts who monitor the companies; and (iii) the transfer of information and comparability are associated with the reaction of the market when they are audited by the same audit firm., O objetivo geral desta pesquisa foi avaliar a influência da comparabilidade dos relatórios financeiros na transferência de informação, considerando os efeitos das externalidades em torno dos anúncios de resultados das empresas. A comparabilidade foi mensurada com o modelo de similaridades das funções contábeis; a transferência de informação foi mensurada com a técnica de estudo de evento e testada com análise de regressão com dados em painel, no período de 2012 a 2018, em 122 companhias brasileiras. Os resultados são: (i) a comparabilidade está associada à reação do mercado em torno do volume anormal de negociação, confirmando que os anúncios de resultados das companhias geram externalidades das informações; (ii) o efeito da comparabilidade na transferência de informação não depende totalmente da quantidade de analistas que acompanham as empresas; e (iii) a transferência de informação e a comparabilidade estão associados à reação do mercado quando são auditados pela mesma firma de auditoria.

In the absence of amortization of goodwill, the purpose of this study is to identify whether the impairment test was applied uniformly between 2005 and 2015 at the 45 biggest banks in Europe, during the first decade of IFRS application. Likewise, an attempt has been made to verify whether such application has been insufficient and late. Through a significant sample, statistical tools already widely used in other studies have been applied to contrast the behavior of entities. The results obtained show that impairment policies have been applied unevenly in each of the countries. These conclusions could support the return to a valuation pattern that takes into account the systematic amortization of goodwill, apart from its impairment. This paper reveals how impairment in European banks has been recognized during a crucial period of time that includes a major financial crisis. The study suggests a discretionary and opportunistic implementation of accounting regulations which does not reveal the economic conditions inherent to the financial activity of the leading European banks, making comparability difficult and, ultimately, making the financial information less relevant., Dada la ausencia de amortización del fondo de comercio, el objetivo de esta investigación se concreta en identificar si el test de deterioro, entre los ejercicios 2005 y 2015, primera década de aplicación de las NIIF, ha sido aplicado de manera homogénea y coherente por los 45 mayores bancos europeos. Asimismo, se ha tratado de comprobar si dicha aplicación ha podido ser insuficiente y tardía. A través de una muestra significativa, se han aplicado herramientas estadísticas ampliamente utilizadas en otros estudios, para contrastar el comportamiento de las entidades. Los resultados obtenidos evidencian que las políticas de deterioro han sido aplicadas de manera desigual en cada país. Estas conclusiones podrían soportar la vuelta a un patrón de valoración que considerase la amortización sistemática del fondo de comercio, aparte de su deterioro. El trabajo muestra la aplicación del deterioro en los bancos europeos, durante un periodo temporal de especial importancia, puesto que incluye los años de crisis financiera. El estudio sugiere una implementación de la normativa contable que puede ser calificada de discrecional y oportunista en la contabilización del fondo de comercio.

The fashion industry is the third largest manufacturing industry in the world. Companies’ sustainability reports contain the organization's social, economic and environmental work. Comparability is a necessary principle for stakeholders to make investment decisions between companies based on their sustainability reports. Voluntary sustainability reporting has recently become more common. Furthermore, states årsredovisningslagen (ÅRL) in Sweden that certain companies are obliged to prepare sustainability reports. In the US, on the other hand, there are no requirements for companies to report about sustainability. The comparability between companies' sustainability reports is improved by following Global Reporting Initiative (GRI) standards. The purpose of the study is to make a comparison between Swedish and American companies' sustainability reports and within each country in the fashion industry. The aim is to see how well companies’ sustainability reports in the US and Sweden follow the principle of comparability in terms of indicators in GRI's standards. To investigate this, a quantitative and qualitative method have been used. Theories used in the investigation to study comparability in American and Swedish clothing companies are the institutional theory and the legitimacy theory. The study shows that comparability is generally deficient between the US and Sweden and within each country. Worst comparability was found between Sweden and the US but within each country, Sweden had the best comparability

Corporate action has become increasingly prevalent in recent years in order to address the urgent issue of climate change. A wide range of concepts are today being used to describe company climate footprints, where one single concept can have varying definitions due to inconsistent approaches on what to include and not in the calculations. The lack of uniform concept definitions further results in comparability issues of corporate climate footprints. The aim of this project was to investigate the current concept utilization and definitions in order to make recommendations of consistent and more scientifically-based concepts describing corporate emissions. A further objective was to identify what is needed for a more comparable system for assessing company emissions. This was done by conducting qualitative interviews with six Swedish companies and organizations. A thematic analysis was used to analyze the interview material, whereby six major themes were identified. The results exhibited a range of different concepts used by the companies interviewed, where differences in for instance definitions and emission coverage were identified. The interviewed companies base their emission calculations on the well-established Greenhouse Gas Protocol standard, where indirect “Scope 3” emissions and avoided emissions were perceived to be the most challenging parts of the standard due to unclear system boundaries requirements. A usage of various branch specific standards was also identified. Existing comparability issues of corporate emissions were identified to be primarily system boundary drawing for indirect and avoided emissions. To reach a more comparable system, the interviewees expressed a need for a universal emission accounting standard and clearer system boundary drawing directives. The interviews further identified several already existing cooperation activities on making the calculations more consistent within the same branch. Moreover, the interviews revealed differ

The National Spanish Institute of Statistics (INE) website is the main means of communication for official statistics in Spain. The INE publishes the annual statistics of deaths according to the cause of death. This vital statistic has improved a lot in recent years; also, thanks to the collaboration from the Autonomous Communities. There are certain areas that could optimize its usefulness. Indicator improvements could include provisional case- counts by causes of death, besides the age-standardization of specified causes of death and the Potential Years of Life Lost by cause of death, for territorial comparison. Meanwhile, the usefulness of social indicators applied to the statistics of death causes could be enhanced, as is the case of education. By updating the databases, it would be possible to maintain the registries of deceased and their causes of death without an annual closure before the statistical publication. Moreover, we could link the databases of demographic records of the population to their health files, to obtain individually the people at risk of sickness or death, and to enable their respective vital, social, health trajectories for statistics. In this way, the INE would increase its leadership and reference on mortality statistics in Spain and EuroStat, as well. Furthermore, the State, Autonomous and municipal administrations could redefine their publication offer into a more specified or innovative statistics of death causes., El portal del Instituto Nacional de Estadística (INE) es el principal medio de comunicación de la estadística oficial de España. El INE publica la estadística anual de defunciones según la causa de la muerte. Dicha estadística ha mejorado mucho en los últimos años; también, gracias a la colaboración con las Comunidades Autónomas. Existen determinadas áreas que podrían optimizar su utilidad. Entre las mejoras en los indicadores estadísticos podrían estar: los recuentos provisionales de casos por causas de muerte; la estandarización por edad para su comparación interterritorial de las causas específicas y de los años potenciales de vida perdidos según causa; además de la extensión territorial de los indicadores al municipio. A la vez que se podría reelaborar la utilidad de los indicadores sociales aplicados a la estadística de causas de muerte como es el caso de la educación. En la actualización de los registros, cabría: mantener las bases de datos de los fallecidos y sus causas sin el cierre anual tras la publicación estadística e interconectar los registros demográficos de población y los archivos sanitarios para poder disponer individualmente de las personas a riesgo de enfermar o morir, junto con sus respectivas trayectorias sociosanitarias y vitales. Así, el INE acrecentaría su liderazgo y utilidad en la estadística de mortalidad en España y ante EuroStat. Igualmente, las administraciones estatal, autonómica y municipal podrían redefinir su oferta de publicación a una estadística de mortalidad más específica o innovadora.

Climate change presents financial risks for banks and must therefore be treated accordingly. To assess and manage these risks, banks are expected to apply scenarioanalysis and adopt the TCFD’s recommendations on climate-related risk disclosures. This study analyzes how climate scenario analysis is implemented and reported in the Swedish banking sector. Empirical data has been collected through interviews with six banks, as well as through public annual and sustainability reports. The results of the study indicate that banks are in a learning phase characterized by uncertainty and lack of data, resulting in careful considerations in making strategic decisions based on the scenario analysis and when disclosing climate related information. Thus, banks do not disclose their scenario analysis as transparently as the TCFD suggests, thereby affecting the comparability within the sector. Further improvements related to more accessible and granular data are needed. In addition, many banks consider this to be a governmental issue where regulations are beneficial for establishing standardized models and common practices, which in turn could increase transparency and comparability., Klimatförändringar medför finansiella risker som banker behöver beakta. För att bedöma och hantera dem bör banker genomföra scenarioanalyser samt följa de rekommendationer som TCFD gett ut gällande klimatrelaterad rapportering. Denna studie ger en nulägesanalys av hur scenarioanalys implementeras och rapporteras inom den svenska banksektorn. Studien bygger på empirisk data från intervjuer med sex banker, samt från publika års- och hållbarhetsredovisningar. Resultatet av studien visar att bankerna är i en lärandefas präglad av osäkerhet, där bland annat datatillgänglighet är ett stort problem. Bristfälligheterna medför att bankerna är försiktiga med att fatta strategiska beslut utifrån scenarioanalyserna samt med vad de rapporterar publikt, vilket påverkar transparensen och jämförbarheten inom sektorn. Dessutom anser många banker att detta är en samhällsfråga där regleringar kan bidra till ökad standardisering av data och modeller samt etablering av gemensamma standarder, vilket även kan ha en positiv inverkan på rapporteringen och således öka transparensen och jämförbarheten inom sektorn.

Corporate action has become increasingly prevalent in recent years in order to address the urgent issue of climate change. A wide range of concepts are today being used to describe company climate footprints, where one single concept can have varying definitions due to inconsistent approaches on what to include and not in the calculations. The lack of uniform concept definitions further results in comparability issues of corporate climate footprints. The aim of this project was to investigate the current concept utilization and definitions in order to make recommendations of consistent and more scientifically-based concepts describing corporate emissions. A further objective was to identify what is needed for a more comparable system for assessing company emissions. This was done by conducting qualitative interviews with six Swedish companies and organizations. A thematic analysis was used to analyze the interview material, whereby six major themes were identified. The results exhibited a range of different concepts used by the companies interviewed, where differences in for instance definitions and emission coverage were identified. The interviewed companies base their emission calculations on the well-established Greenhouse Gas Protocol standard, where indirect “Scope 3” emissions and avoided emissions were perceived to be the most challenging parts of the standard due to unclear system boundaries requirements. A usage of various branch specific standards was also identified. Existing comparability issues of corporate emissions were identified to be primarily system boundary drawing for indirect and avoided emissions. To reach a more comparable system, the interviewees expressed a need for a universal emission accounting standard and clearer system boundary drawing directives. The interviews further identified several already existing cooperation activities on making the calculations more consistent within the same branch. Moreover, the interviews revealed differ

Bakgrund & Problemdiskussion: Hållbarhet är ett aktuellt och omdiskuterat ämne i det moderna samhället. I den hållbara utvecklingen bär företag ett stort ansvar där energibranschen har uppmärksammats för dess betydande inverkan på miljön. Företag tillhandahåller hållbarhetsredovisningar för att kommunicera hur de arbetar för att bidra till den hållbara utvecklingen. En intressentgrupp som efterfrågar information om detta är investerare då de är i behov av att kunna jämföra företags redovisningar vid investeringsbeslut. Trots tillämpning av samma riktlinjer förekommer det skillnader mellan företagens hållbarhetsredovisningar, vilket hämmar jämförbarheten. Tidigare forskning har visat att det är vanligt att företag upprättar hållbarhetsredovisningar enligt Global Reporting Initiative (GRI) vars riktlinjer och standarder skall främja både mätbarhet och jämförbarhet. Syfte: Utifrån det institutionella begreppet isomorfism bör företag som tillämpar samma riktlinjer bli mer jämförbara. Därav syftar denna studie till att undersöka hur jämförbarheten mellan svenska energiföretags hållbarhetsredovisningar har utvecklats över tid vid tillämpning av GRI. Metod: Studien har en kvalitativ ansats men omfattas även av kvantitativa inslag. En komparativ forskningsdesign har tillämpats då studien ämnar till att undersöka hur jämförbarheten mellan energiföretags hållbarhetsredovisningar har utvecklats över tid. Primärdata i form av hållbarhetsredovisningar för åren 2016 och 2019 har samlats in från sju energiföretag som följer GRI. Innehållet i hållbarhetsredovisningarna har analyserats utifrån en innehållsanalys som går under benämningen Consolidate Narrivate Interogation (CONI). Slutsats: Studiens resultat visar att jämförbarheten mellan hållbarhetsredovisningar av svenska energiföretag som följer GRI har ökat över tid. Däremot förekommer det skillnader gällande hur detaljerad information som tillhandahålls samt vad de anser är viktigast att informera om. Detta påvisar att äv, Background & Problem: Sustainability is a current and debated topic in modern society. Companies are held responsible to carry out the development of their goods and services in a sustainable way. The energy sector has been noticed for its considerable impact on the climate and the environment. Companies are providing sustainability reports to communicate their work to contribute to a more sustainable future. Investors are requesting sustainability reports to be able to compare the sustainable work within companies before making decisions regarding investments. There are guidelines to follow but despite that it is hard to compare the sustainability reports between companies. Research has found that it is common that the Global Reporting Initiative (GRI) guidelines are used by companies and the guidelines aim to make the comparison between companies easier. Purpose: Companies using the same guidelines should be more comparable according to the institutional concept of isomorphism. The purpose of this study is to investigate if Swedish companies within the energy sector who use the GRI guidelines have become more comparable over time. Method: The study has a qualitative approach but do also contain qualitative elements. A comparative research design has been applied as the study aims to investigate how the comparability between energy companies’ sustainability reports have developed over time. Sustainability reports for the years 2016 and 2019 have been collected as the primary data from seven companies that follow the GRI guidelines within the energy sector. The content of the sustainability reports has been analysed based on a content analysis model called Consolidate Narrivate Interogation (CONI). Conclusion: The comparability between the companies sustainability reports have increased over time according to the findings of the study. There is still a difference though in the level of details provided and which topic that is the most important to provide infor

The purpose of this study is to explore how IFRS 15 have influenced Swedish auditors and financial analysts’ understanding of companies’ revenue transactions. How accounting structural changes under IFRS 15 contribute to potential informational effects remains a largely unexplored topic. By applying asymmetric information theory, behavioral decision theory and the concept of uniformity versus uniqueness, this study explores potential factors that influence information intermediaries’ understandability of companies’ revenue transactions. This study uses an explorative approach consisting of 8 semi-structured interviews with Swedish auditors and financial analysts working in the telecommunication and construction industry. From a practical point of view, this study may assist the IASB and other regulators in obtaining a better understanding of information intermediaries’ ability to appropriately interpret and use financial information under IFRS 15. From a theoretical standpoint, the findings can provide areas of potential future studies in the field of accounting information research. Although the implementation of IFRS 15 has a limited quantitative accounting effect, this study finds that the implementation contributes to informational effects on financial analysts and auditors’ information environment. The findings indicate that the perceived informational effects are dependent on entities' application of the standard; intermediaries’ accounting knowledge and experience; as well as companies' transparency and manipulating incentives.

The fashion industry is the third largest manufacturing industry in the world. Companies’ sustainability reports contain the organization's social, economic and environmental work. Comparability is a necessary principle for stakeholders to make investment decisions between companies based on their sustainability reports. Voluntary sustainability reporting has recently become more common. Furthermore, states årsredovisningslagen (ÅRL) in Sweden that certain companies are obliged to prepare sustainability reports. In the US, on the other hand, there are no requirements for companies to report about sustainability. The comparability between companies' sustainability reports is improved by following Global Reporting Initiative (GRI) standards. The purpose of the study is to make a comparison between Swedish and American companies' sustainability reports and within each country in the fashion industry. The aim is to see how well companies’ sustainability reports in the US and Sweden follow the principle of comparability in terms of indicators in GRI's standards. To investigate this, a quantitative and qualitative method have been used. Theories used in the investigation to study comparability in American and Swedish clothing companies are the institutional theory and the legitimacy theory. The study shows that comparability is generally deficient between the US and Sweden and within each country. Worst comparability was found between Sweden and the US but within each country, Sweden had the best comparability

There are problems connected to the non-financial reports (NFRs) prepared by companies. The purpose of this study is to compare over a ten year period, the NFRs of Large Cap companies on the Swedish Stock Market, from a “Climate Action” and emissions perspective, to determine if the direct comparability of NFRs has increased within companies, if the direct comparability of NFRs between companies has increased and if regulations launched during the past decade have increased the direct comparability of NFRs. The non-financial reports (NFRs) of twenty four different Large Cap companies on the Swedish Stock Market were studied from 2010 to 2019 using a semi-inductive approach. A Research model and an Analysis model, the latter containing four components, frameworks, indicators, units of measurement and physical quantities, was developed in this study and its components used for analytical purposes. The results of the study show that only four enterprises’ NFRs, out of a total of twenty-four, could be compared internally for climate change issues over the entire decade. Furthermore, none of the companies’ NFRs could be directly compared between companies within this timeframe. The study has shown that direct comparability of NFRs, both within and between companies over time, requires that a unit of measurement and a physical quantity are used consistently by the companies. This study indicates that neither direct internal comparability of NFRs nor direct comparability between companies’ NFRs, have increased within and between companies over a decade. Despite the introduction of regulations there has not been a uniformity of procedures of the companies’ combined use of units of measurement and physical quantities which allows for individual interpretation of their contents. A suggested future research project is to lay the foundation for a combined financial and non-financial report where issues of risk and responsibility are tackled.

There has been a significant increase in cross-national and longitudinal data production in social science research in recent decades. Before drawing substantive conclusions based on cross-national and longitudinal survey data, researchers need to assess whether the constructs are measured in the same way across countries and time-points. If cross-national data are not tested for comparability, researchers risk confusing methodological artifacts as “real” substantive differences across countries. However, researchers often find it particularly difficult to establish the highest level of measurement invariance, that is, exact scalar invariance. When measurement invariance is rejected, it is crucial to understand why this was the case and to address its absence with approaches, such as alignment optimization or Bayesian structural equation modeling.