Essays about: "Non-Financial disclosure"

Showing result 1 - 5 of 34 essays containing the words Non-Financial disclosure.

  1. 1. In Pursuit of Legitimacy: A Decade of Non-Financial Reporting in the European Automotive Industry

    University essay from Göteborgs universitet/Graduate School

    Author : Lukas Lidvall; Viktor Rafstedt; [2023-07-04]
    Keywords : ;

    Abstract : Non-Financial Reporting (NFR) has grown significantly in importance within corporate reporting, particularly in the automotive industry, which is struggling with substantial inherent environmental challenges. However, at the same time, many argue that the NFR in the automotive industry is lackluster and riddled with inconsistencies and information overload. READ MORE

  3. 2. Specificity in Non-Financial Disclosure - Regulated by Directive 2014/95/EU

    University essay from Göteborgs universitet/Graduate School

    Author : Matilda Frövenholt; Kevin Wirdéus; [2023-07-03]
    Keywords : Directive 2014 95 EU; ESG Disclosure; Biodiversity; Specificity; Textual Analysis; Named Entity Recognition; Market Reaction;

    Abstract : We use textual analysis of annual reports to investigate if ESG disclosures, including biodiversity, regulated by the Directive 2014/95/EU provide the market with decision-useful information. Several studies have examined whether the directive has increased the quality of ESG disclosure but with mixed results. READ MORE

  4. 3. Textual Attributes of Integrated Reports and Economic Benefits: Evidence from a voluntary setting

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

    Author : Tilde Emilsson; Ebba Kjellberg; [2023]
    Keywords : Integrated Reporting; Textual Attributes; Voluntary Disclosures; IIRF;

    Abstract : This paper examines the economic benefits associated with textual attributes of Integrated Reports. Integrated Reporting is a corporate disclosure combining financial and non-financial information, and has since 2010 been mandatory for firms listed on the Johannesburg Stock Exchange. READ MORE

  5. 4. The Impact Of Mandatory Non-Financial Disclosure On The Profitability of Listed Financial Institutions.

    University essay from Högskolan i Gävle/Avdelningen för ekonomi

    Author : Melvin Bernard Kolleh; Michael Kusi Ofori; Stephen Addo; [2023]
    Keywords : ;

    Abstract : Title: The impact of Mandatory Non-financial Disclosure on the profitability of listed financial institutions. A quantitative study on Financial Institutions in the European Union.  Level: Master’s program in Business Administration, Accounting.  Authors: M. READ MORE

  6. 5. Nature’s Hidden Asset: Exploring Investors’ Awareness of Biodiversity

    University essay from Lunds universitet/Ekonomisk-historiska institutionen

    Author : Sofya Ignatenko; [2023]
    Keywords : Biodiversity; biodiversity loss; nature-related impacts; non-financial reporting; investors; financial industry; TNFD; Business and Economics;

    Abstract : This thesis studies the awareness of the Swedish financial sector on biodiversity and nature-related information by analyzing the external communication reports of firms listed on the NasdaqOMX stock exchange in Stockholm. The reports are analyzed with the help of a checklist and a Python script. READ MORE