Essays about: "disclosure decisions"

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

  1. 1. Taking Climate into Account - Carbon Management Tools for Investment Decisions and Progress Tracking at an Energy Company

    University essay from Lunds universitet/Innovationsteknik

    Author : Rebecca Ahlin; Anna Malmberg; [2023]
    Keywords : Carbon accounting; carbon disclosure; carbon management; carbon management tools; environmental change management; internal carbon price; Technology and Engineering;

    Abstract : 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

  3. 2. Preferences for carbon information : a Discrete Choice Experiment with Swedish non-professional investors

    University essay from SLU/Dept. of Economics

    Author : Mahesh Kumar Shrestha; [2023]
    Keywords : discrete choice experiment; investment preference; GHG target; carbon information; target progress; carbon disclosure; non-professional investors; impact investing; sustainable and responsible investments; SRI;

    Abstract : 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

  4. 3. Investigating Consumer Perception and Speculative AI Labels for Creative AI Usage In Media

    University essay from KTH/Skolan för elektroteknik och datavetenskap (EECS)

    Author : Aswath Sivakumaran; [2023]
    Keywords : Creative AI; Speculative Design Thinking; Consumer Perception; Consumer Choice; Consumer Labeling; Near-future Speculation; Kreativ AI; Spekulativt Designtänkande; Konsumentuppfattning; Konsumentval; Konsumentmärkning; Spekulation om nära framtiden;

    Abstract : The growing importance of Creative AI and its uncertain impact on people necessitates more research. Current studies mainly focus on technical aspects, neglecting consumer perspectives. READ MORE

  5. 4. Health data sharing and privacy among older people using smartwatches

    University essay from Uppsala universitet/Informationssystem

    Author : Henrietta Apelthun; [2022]
    Keywords : health data; smartwatch; wearable device; data sharing; privacy concerns; privacy paradox; risk; trust; intentional behavior; disclosure behavior;

    Abstract : Smartwatches can collect health data, location data and other sensitive information about users, and privacy concerns arise. This thesis aimed to investigate how older people (50-80 years old) in Sweden behave when it comes to privacy and health data. READ MORE

  6. 5. 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 ekonomi

    Author : Hugo Christensson; Elias Horn Maurin; [2022]
    Keywords : Corporate Social Responsibility; ESG Rating Disagreement; ESG Rating Agencies; Regulation; Disclosure;

    Abstract : 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