Essays about: "Disclosure level"
Showing result 1 - 5 of 108 essays containing the words Disclosure level.
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1. Taking Climate into Account - Carbon Management Tools for Investment Decisions and Progress Tracking at an Energy Company
University essay from Lunds universitet/InnovationsteknikAbstract : Background: Climate change is becoming a more urgent issue, where global agreements and regulations are putting pressure on companies to calculate and disclose their greenhouse gas emissions to combat the problem. Other driving forces of carbon disclosure for companies include social, economic, and financial pressure, as well as firm specific internal factors. READ MORE
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2. Audit scope: disclosure practice and implications on audit pricing and audit delay
University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansieringAbstract : Using a sample of FTSE 100 firms spanning from 2019 to 2022, this study documents auditors' audit scope disclosure in practice after the introduction of revised auditing standards related to auditors' report in the UK. We provide evidence on actual disclosure of audit components and audit coverage benchmarks used. READ MORE
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3. Preferences for carbon information : a Discrete Choice Experiment with Swedish non-professional investors
University essay from SLU/Dept. of EconomicsAbstract : GHG targets, an aspect of carbon disclosure are an integral part of corporate carbon management and overall carbon accounting. GHG targets and the target-related attributes – including target difficulty, target progress, and external validation of target as a science-based target, along with past GHG emission performance are attributes related to carbon information that is increasingly included in the corporate carbon disclosures. READ MORE
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4. Calling the Bluff? - The Perspective of Nordic Private Equity Firms on the Implementation of the Sustainable Finance Disclosure Regulation
University essay from Handelshögskolan i Stockholm/Institutionen för finansiell ekonomiAbstract : The Sustainable Finance Disclosure Regulation (SFDR) is the first mandatory ESG regulation in the EU. Since March 2021, the regulation has imposed ESG disclosure obligations for asset managers, including private equity firms, in a pursuit to increase transparency and mitigate greenwashing in the industry. READ MORE
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5. Has Key Audit Matter become standardized? : Comparative study between UK and Swedish mutually owned insurance companies.
University essay from Jönköping UniversityAbstract : Background/problematization: Traditionally, the auditor’s report was a short pass-or-fail statement with a few lines of text andstandardized wording. Critics have argued that the auditor’s report was a tedious anduninformative statement, more entity-specific and relevant information was wanted in theauditor’s report. READ MORE
