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dc.contributor.advisorCasi-Eberhard, Elisa
dc.contributor.authorHauge, Oda
dc.contributor.authorSørensen, Mari Elise
dc.date.accessioned2023-10-05T11:20:13Z
dc.date.available2023-10-05T11:20:13Z
dc.date.issued2023
dc.identifier.urihttps://hdl.handle.net/11250/3094474
dc.description.abstractIncreasing expectations from stakeholders as well as from legislators regarding companies’ responsibilities towards employees and human rights motivated us to study 14 Norwegian firms’ reporting on information connected to these areas. Using a manual content analysis framework, we examined the extent and substantiveness of disclosure related to employees and human rights in integrated reports and stand-alone ESG reports. We found that Health and safety, as well as Diversity and equal opportunity, were the most disclosed employeerelated content items, and that employee-related reporting was generally mostly substantive. The firms in our sample reported less on human rights, specific human rights items were rarely mentioned, and the information provided was mostly symbolic.en_US
dc.language.isoengen_US
dc.subjectaccounting and auditingen_US
dc.subjectenergy, natural resources and the environmenten_US
dc.titleExploring employee-related and human rights reporting in the year leading up to the Transparency Act : A content analysis of integrated and stand-alone reports from 2021 for a selection of firms on the OBX25.en_US
dc.typeMaster thesisen_US
dc.description.localcodenhhmasen_US


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