Essays about: "annual report narrative"

Found 4 essays containing the words annual report narrative.

1. 1. Assessing the alignment : An exploratory qualitative study of OMXS30 firms' sustainability narratives' calibration with their ESG performance

   University essay from Umeå universitet/Företagsekonomi

   Author : Petter Alraek Kågström; Jacob Ådén; [2023]
   Keywords : Sustainability; Legitimacy; Firm disclosure; ESG; Greenwashing; ESG score;

   Abstract : Purpose: The purpose of this paper is to gain a holistic understanding of Environmental, Social, and Governance (ESG) related narratives applied in OMXS30 firms’ annual reports. The understanding contributes to the existing literature by highlighting which main narrative strategies firms’ use to gain and maintain legitimacy, and whether or not the legitimacy gained and maintained from the narratives are in line with the firms’ ESG performance. READ MORE

3. 2. Environmental Disclosure in Finnish and Swedish Annual and Sustainability Reports -a study of forest industry

   University essay from Göteborgs universitet/Företagsekonomiska institutionen

   Author : Susanna Vuorela; [2015-02-03]
   Keywords : Environmental reporting; content analysis; CONI model; Corporate Social;

   Abstract : Background and problem discussion: Sustainable development and corporate social responsibility are more and more important issues in the business world. Companies want to increasingly disclose information on their sustainable performance, and for example disclosures on environmental performance help organizations to manage relationships with their stakeholders. READ MORE

4. 3. What the CEO says: The Incremental Information Content in the Language of CEO letters

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

   Author : Mark Söderberg; Johan Sjölund; [2015]
   Keywords : CEO letter; narrative disclosure; incremental information; content analysis; DICTION;

   Abstract : We investigate if the language of CEO letters on the Stockholm Stock Exchange contains information about the future performance of the firm. We conduct a quantitative content analysis to classify 1,500 CEO letters and a total of 1.8 million words into scores based on the sentiment of each letter. READ MORE

5. 4. Does the management communicate in a way that is true to the financial statement?

   University essay from Göteborgs universitet/Företagsekonomiska institutionen

   Author : Emelie Davidsson; Anna Hamrin; [2011-06-10]
   Keywords : ;

   Abstract : Background and problem description: Previous studies have shown that many Swedish private unlimited companies lack a lot of information in the MD&A. Due to the fact that the annual report, especially the narrative section, stands for an important part of the information used by investors and other stakeholders, it is vital that this information reflects a true and fair view of the company. READ MORE