Essays about: "Accounting performance"

Showing result 1 - 5 of 309 essays containing the words Accounting performance.

  1. 1. The journey of accounting for nature: A qualitative study of the strive to account for nature through translation of the TNFD framework from a Scandinavian Institutionalism perspective

    University essay from Göteborgs universitet/Graduate School

    Author : Markus Ögren; Ulrika Ohlson; [2023-06-29]
    Keywords : Taskforce of Nature-related Financial Disclosures TNFD ; Translation; Travel of ideas; Idea carriers; Accounting for nature; Calculative practices; Credibility; Salience; Legitimacy; Dis-embedding; Packaging; Unpacking;

    Abstract : This thesis examines how the traveling idea of accounting for nature is translated and materialized into a standardized framework. This is interesting as there is a rising interest in how to report on environmental issues and this interest has now expanded beyond climate-related issues to nature more broadly. READ MORE

  2. 2. From Tree Huggers to Money Makers: How ESG Scores Boost Corporate Financial Performance in the EU

    University essay from

    Author : Martin Ekendahl; Philippa Hedström; [2023-06-29]
    Keywords : ESG score; financial performance; stakeholder theory; the EU; fixed effects model;

    Abstract : This thesis examines the relationship between Environmental, Social, and Governance (ESG) scores and financial performance as measured by both accounting- and market-based measures; Return on Assets and Tobin's Q. The study takes a particular focus on the European Union (EU), more specifically on companies operating in the region and the union's strong commitment to achieving the Sustainable Development Goals (SDGs) and more general efforts towards a more sustainable future. READ MORE

  3. 3. The Moderating Role of Employee Skill on the Relationship between R&D Intensity and Firm Performance

    University essay from Lunds universitet/Företagsekonomiska institutionen

    Author : Devansh Sharma; Wanni Arachchige Ishan Asiri Kumara; [2023]
    Keywords : Research Development; Return on Assets; Market Capitalization; Employee Training; Employee Productivity; Business and Economics;

    Abstract : This paper investigates the moderating effect of employee skill, as measured by employee productivity and training, on the relationship between R&D spending, measured as R&D intensity, and firm performance, measured as ROA, for the accounting-based standard, and market capitalization, for the market-based standard. The study employs a hierarchical Pooled OLS logistic regression and a Fixed Effects regression model, to account for the structure of the panel data. READ MORE

  4. 4. Carbon Accounting and SeaweedOffsets : An overview of some current carbon accounting methodologiesand the emerging sector of seaweed carbon offsets

    University essay from KTH/Hållbar utveckling, miljövetenskap och teknik

    Author : Alice Rudberg; [2023]
    Keywords : carbon accounting; carbon offsets; carbon credits; blue carbon; seaweed offsets; climate mitigation; sustainability; klimatkompensering; klimatberäking; begränsning av klimatförändringar; alger; tång; hållbarhet;

    Abstract : As the anthropogenic emissions of greenhouse gases (GHGs) have increased and received moreattention, the need for climate mitigation solutions has become more urgent. Today, several methodologies for carbon accounting exists, as well as the possibility to offset emissions by buying carbon offsets. READ MORE

  5. 5. Lost in The Grocery Aisle: Navigating the challenges of food waste management through performance measurement systems and sensemaking

    University essay from Handelshögskolan i Stockholm/Institutionen för företagande och ledning; Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

    Author : Lucile Vanin; Hannah Bozorgnia; [2023]
    Keywords : KPIs; Management Control Systems; Sustainability; Sustainability Performance Measurement Systems; Sensemaking;

    Abstract : This paper aims to uncover how Sustainability Performance Measurement Systems (SPMS), and more specifically KPIs, can be used as tools to make sense of the challenges inherent to sustainability management, within the specific empirical setting of food waste. Through a case study based on a global food retailer in Sweden, we aim to comprehend how employees use food waste KPIs to make sense of the challenges inherent to food waste management. READ MORE