Essays about: "CSR disclosure quality"

Showing result 1 - 5 of 13 essays containing the words CSR disclosure quality.

  1. 1. CSR performance and financial performance: the moderating role of CSR disclosure quality

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

    Author : Sofia Dagfalk; Sofia Vögeli; [2023]
    Keywords : CSR performance; Financial performance; Auditing of CSR disclosure; Audit provider; Auditor independence;

    Abstract : This paper examines the moderating effect of CSR disclosure quality on the relationship between CSR performance and financial performance, using a sample of European listed firms. It is predicted that CSR performance, jointly with CSR disclosure quality, has a positive effect on financial performance. READ MORE

  2. 2. Corporate Social Responsibility in Variegated Political Environments: A Comparative Study of CSR Disclosure between China and Sweden

    University essay from Lunds universitet/Sociologi; Lunds universitet/Sociologiska institutionen

    Author : Xu Kang; [2021]
    Keywords : Corporate social responsibility; institutional theory; political-institutional environment; corporate governance; China; Sweden; Social Sciences;

    Abstract : Corporate social responsibility (CSR) is a widely publicised corporate practice that has become widespread across the globe in the context of globalisation. Still, past research has found considerable variation in the understanding and practice of CSR among companies in different national contexts. READ MORE

  3. 3. CSR disclosure in Finland: Does comprehensive reporting enhance financial performance?

    University essay from Umeå universitet/Företagsekonomi

    Author : Sebastian Söderholm; Frans-Waltteri Metsä-Tokila Metsä-Tokila; [2021]
    Keywords : CSR; Sustainability reporting; GRI;

    Abstract : Corporate social responsibility (CSR) and sustainability have been rising topics in the contemporary business environment over the recent years and disclosing on sustainability have become increasingly important. While some countries have legislation mandating companies to report CSR, other countries leave the decision of reporting to the companies themselves. READ MORE

  4. 4. The non- straightforward link between anti-corruption and CSR-reporting : A study assessing the quality of CSR disclosure regarding anti-corruption of four Swedish banks

    University essay from Umeå universitet/Företagsekonomi

    Author : Elin Blom; Alexandra Larsson; [2020]
    Keywords : Sustainability reporting; CSR; anti-corruption; money laundry; corruption; CONI model; Consolidated Narrative Interrogation Model; GRI; Legitimacy theory; Stakeholder theory;

    Abstract : In 2019, the two Swedish banks Swedbank and SEB was involved in what has been called one of the largest money laundry scandals. Money laundering is a critical sustainability issue for banks since their operations enable money from corrupt activities to be laundered into the financial system, hence diverts resources from education and health services. READ MORE

  5. 5. The relationship between CSR disclosure quality and investor responsiveness to earnings news

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

    Author : Karolina Sjökvist; Lisa Valfridsson; [2017]
    Keywords : Business model relevance; CSR disclosure quality; Earnings news; Earnings quality; Earnings response coefficient;

    Abstract : This study investigates whether there is a relationship between Corporate Social Responsibility (CSR) disclosure quality and investor responsiveness to earnings news. The notion is that CSR disclosure quality can signal earnings quality. READ MORE