Essays about: "CSR disclosure"

Showing result 1 - 5 of 61 essays containing the words CSR disclosure.

  1. 1. Voices from Rwanda

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

    Author : Daphne Lindberg Spångvall; [2024]
    Keywords : Developing countries; Institutional theory; Foreign Investment; CSR; Entrepreneurship;

    Abstract : This thesis seeks to explore how the institutional environment in which an organization operates affects the work with Corporate Social Responsibility (CSR) in developing countries. The study has been conducted as a case study in Rwanda, collecting data using a qualitative study with in-depth interviews with three core groups: local entrepreneurs, foreign investors, and government organizations. READ MORE

  3. 2. 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

  4. 3. Corporate Social Responsibility and Earnings Management

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

    Author : Amanda Jansson; Johanna Radler; [2023]
    Keywords : earnings management; corporate social responsibility; ESG; discretionary accruals; transparent financial reporting;

    Abstract : This study aims to investigate the relationship between CSR and constraint of earnings management on Swedish firms listed on OMX Stockholm. Earnings management is estimated using two accrual-based models to detect discretionary accruals. The first hypothesis explores whether a continuous CSR score is correlated with earnings management. READ MORE

  5. 4. The Impact Of Corporate Governance Characteristics On Greenhouse Gas Emissions : Empirical Evidence From Sweden

    University essay from Högskolan i Gävle/Företagsekonomi

    Author : Ahmed Abdelrahman; Melanie van den Akker; [2023]
    Keywords : Carbon emission; Corporate governance; Accounting; Audit services; Auditing fees; Environmental performance; CSR and ESG.;

    Abstract : The purpose of this study is to examine the interactions and impact of six key corporate governance factors on greenhouse gas emissions in Swedish listed firms. Namely, board size, board gender diversity, CEO compensation, blockholder ownership, audit and non-audit fees. READ MORE

  6. 5. Is well done better than well said? : A quantitative study of the relationship between sustainability performance, sustainability reporting, and sustainability reputation

    University essay from Jönköping University/Internationella Handelshögskolan

    Author : Ellinor Andersson; Alma Persson; [2022]
    Keywords : sustainability reporting; sustainability performance; sustainability reputation; CSR; stakeholder perception;

    Abstract : Purpose The purpose of the thesis is to contribute toward establishing the relationship between the concepts of sustainability reporting, sustainability performance, and sustainability reputation.This will be done by investigating the causal relationships between these concepts and whether those relationships are negative or positive. READ MORE