Essays about: "EU-directive 2014 95 EU"
Showing result 1 - 5 of 11 essays containing the words EU-directive 2014 95 EU.
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1. Does Mandatory Sustainability Reporting Decrease ESG-rating Disagreement? A Difference in Differences study on the EU Non-Financial Reporting Directive
University essay from Handelshögskolan i Stockholm/Institutionen för finansiell ekonomiAbstract : ESG-ratings are explicitly incorporated in investment decisions by investors with $121 trillion AUM. Ratings are based on diverse sustainability data, which is collected and synthesized by raters with different methodologies. The scores for identical stocks across raters have an observed correlation of 0. READ MORE
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2. The impact of mandatory non-financial disclosure and ESG score on financial performance and firm-risk- An empirical study of the Nordic market
University essay from Göteborgs universitet/Graduate SchoolAbstract : This research investigates the impact of mandatory non-financial disclosure and ESG score on financial performance and firm-risk using a panel of 278 Nordic companies covering the time period 2014-2019. Using a Difference-in-Difference technique, the results imply that the accounting-based financial performance increases subsequent to the EU Directive 2014/95/EU, while the firm-risk is reduced. READ MORE
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3. The Real Effects of Mandating Gender Diversity Disclosures
University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansieringAbstract : In this paper the real effects of mandatory non-financial disclosures are examined. More specifically, the effect the Directive 2014/95/EU has on the share of female directors in Swedish companies' boards. READ MORE
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4. Mandatory Sustainability Reporting in Unlisted Firms: A Study of its Adoption and Effect on the Cost of Debt in a Swedish Setting
University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansieringAbstract : Drawing on the EU Directive 2014/95 which imposes mandatory sustainability reporting for firms over a certain size since 2017 and the far-reaching Swedish application of this directive, this study explores (1) the existence and (2) the informational contents of the sustainability reports of 153 unlisted Swedish firms in the initial adoption year 2017, and (3) the impact of the regulation on the cost of debt of unlisted firms. We find firm size and state ownership to relate to both the existence and the content of these reports, which we interpret as legitimacy concerns influencing the sustainability reporting behavior of firms also in the mandatory setting. READ MORE
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5. Implementation of Sutainability Reporting in the EU - A Comparative Case Study
University essay from Uppsala universitet/Institutionen för geovetenskaperAbstract : The European Union has since the 1970s shifted their focus towards environmental policies and today they aim at the adequate implementation of environmental sustainability initiatives across all member states. The process of the implementation of sustainability reporting and corporate social responsibility (CSR) and the achievement of the SDGs require a multilevel governance paradigm-shift, provides a framework for all involved parties to act and perform accordingly. READ MORE
