Essays about: "Strategic information disclosure"

Showing result 1 - 5 of 10 essays containing the words Strategic information disclosure.

  1. 1. Investigating changes in sustainability disclosure quality: A study on large European auto manufacturers

    University essay from Uppsala universitet/Företagsekonomiska institutionen

    Author : Emil Aspnäs; Marcus Bergman; [2023]
    Keywords : Sustainability reporting; automotive industry; disclosure quality; legitimacy theory; strategic legitimacy; substantive and symbolic reporting;

    Abstract : Large European auto manufacturers are responsible for being at the forefront when the industryis advancing towards a more sustainable practice. However, there is a problem with assessing companies´ sustainability performance because it can be camouflaged through low-quality reporting, preventing stakeholders from scrutinizing companies’ commitment to sustainable development. READ MORE

  2. 2. Licence to Talk : Sustainability Managers and their Managerial Realities within the Corporate Sustainability Paradox

    University essay from Uppsala universitet/Företagsekonomiska institutionen

    Author : Mounia El hajjari Borg; Elin Sundberg; [2021]
    Keywords : Sustainability managers; sustainability-dedicated professionals; sustainable development; sustainable management; corporate sustainability; corporate paradox; CSR; stakeholders; governance; sustainability strategies; communication; strategic communication; sustainability reporting; non-financial disclosure; private sector in Sweden; paradox approach; paradox perspective; business case; social and environmental responsibility; organizations; multinationals; MNC; Nils Brunsson; organizational theory; organizational hypocrisy; neo-institutionalism; organizational individuals; organizational tension on the individual level; decision-making; action; business operations; isomorphism; institutional logics; market logics; reporting frameworks; GRI; global reporting initiative; walk the talk; change making; change agent; systemic change; behaviour and human resources; identity work; organizational sociology; legitimacy; organizational external and internal pressures.; Hållbarhetschefer; hållbarhetsrelaterade roller; hållbar utveckling; hållbar ledning; hållbarhet; paradox; CSR; intressenter; styrning; hållbarhetsstrategier; kommunikation; strategisk kommunikation; hållbarhetsrapportering; icke-finansiell information; privat sektor i Sverige; paradox perspektiv; affärsstrategi; socialt och miljöansvar; organisationer; multinationella företag; MNC; Nils Brunsson; organisationsteori; organizational hypocrisy; hyckleri; neo-institutionalism; organisatoriska individer; individnivå; beslutsfattande; affärsverksamhet; isomorfism; institutionell logik; marknadslogik; rapporteringsramverk; GRI; global reporting initiativ; walk the talk; förändringsarbete; förändringsagent; systemförändring; beteende och mänskliga resurser; identitetsarbete; organisatorisk sociologi; legitimitet; externa och interna påtryckningar.;

    Abstract : While sustainability-dedicated managers and related titles represent a profession that has hardly existed for more than a decade, it is not surprising that the field of research concentrating on these professionals is in itself relatively new. With an increasing demand for corporations to take their social and environmental responsibility, and a corporate sustainability characterized by tension and paradox, we found it of importance to explore the role and entanglements of these professionals. READ MORE

  3. 3. 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

  4. 4. Early Experience of Mandatory Non-Financial Information Reporting in Sweden: A case study of how listed SMEs in the industrial sector have implemented the new law

    University essay from Göteborgs universitet/Graduate School

    Author : Johan Nyström; Sovuthy Oum; [2018-07-02]
    Keywords : Sustainability reporting; mandatory non-financial information reporting; SMEs; implementation; stakeholder engagement; strategic legitimacy; institutional legitimacy and material legitimacy;

    Abstract : Motivation/Purpose: Increasing societal pressure on companies for higher transparency and accountability has led to a significant growth in issuance of non-financial reporting. As a result, the Swedish parliament has decided to extend the EU directive on disclosure of non-financial information and diversity information to force more Swedish companies to produce a sustainability report. READ MORE

  5. 5. Mind the Gap: A characterisation of UK corporate sustainability through reporting by FTSE 100 listed companies

    University essay from Lunds universitet/Internationella miljöinstitutet

    Author : Joshua Newton; [2018]
    Keywords : Sustainability reporting; corporate governance; corporate social responsibility; UK; FTSE 100; scoring model; content analysis; Business and Economics;

    Abstract : As a de facto leader in corporate governance and sustainability reporting (SR), this study provides a thorough and comprehensive characterisation of SR among the UK’s leading companies. A content analysis was undertaken of key corporate communications across a sample of 66 constituents listed on the London/ Financial Times Stock Exchange (FTSE) 100 index. READ MORE