Essays about: "non financial performance measurement"

Showing result 1 - 5 of 27 essays containing the words non financial performance measurement.

1. 1. Impact Private Equity - The Importance of Performance Measurement to Signal Legitimacy and Avoid Mission Drift in Emerging Funds

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

   Author : Emil Ståhl; Sofia Ehrenstråhle; [2023]
   Keywords : performance measurement systems; impact private equity; hybrid organizations; institutional theory; structural differentiation;

   Abstract : This paper elaborates on the research of performance measurement systems in the private equity field. By conducting a qualitative single-case study of an impact investment firm, this paper investigates the limitedly researched field of what role performance measurement systems play for emerging hybrid organizations, operating in a setting where the financial logic is inherently strong. READ MORE

3. 2. Too Big to be Passive

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

   Author : Jonny Jin; Cornelia Rathsman; [2022]
   Keywords : Institutional investors; Passive investments; Corporate Governance; Shareholder Value; Incentives;

   Abstract : This thesis draws upon 12 in-depth interviews, with senior managers and investment professionals from 7 leading institutional investors in Sweden, to explore how they reason and work with corporate governance in their passive investments. Using Foucault's theory of disciplinary power as a theoretical framework, we found that institutional self-discipline complements earlier research in the area, mainly as a tool for explaining their incentives to engage in ownership. READ MORE

4. 3. Industry importance of CSR impact on Financial Performance

   University essay from Linnéuniversitetet/Institutionen för ekonomistyrning och logistik (ELO)

   Author : Axel Ljungberg; Anton Högstedt; [2022]
   Keywords : Corporate social responsibility; CSR; Environmental; Social; Governance; ESG; Financial Performance; Return on Assets; Tobin Q.;

   Abstract : This study examines whether the relationship between Corporate Social Responsibility (CSR) and Financial Performance (FP) is dependent on industry belonging. Our accounting-based measurement of FP (Return On Assets) displayed an overall negative correlation with ESG scores, while our market based measurement of FP (Tobin Q) displayed an overall insignificant relationship. READ MORE

5. 4. Sustainability performance and management systems at Swedish fish & seafood wholesalers

   University essay from Göteborgs universitet/Företagsekonomiska institutionen

   Author : Johan Ottander; Thomas Pitel; [2021-06-30]
   Keywords : Sustainability; KPI; Key Performance Indicator; CSR; Fish; Seafood; Overfishing; Wholesaler; Performance Measurement; Performance Management; Financial Performance; Profitability.;

   Abstract : This is a bachelor thesis within the subject of Corporate Sustainability and Business Administration related to performance measurement of sustainability and how this impacts profitability. Through this study the researchers seek to create a deeper understanding for how large Swedish wholesalers of fish & seafood can develop more effective business operations and contribute to a sustainable fish & seafood industry while retaining or improving their profitability. READ MORE

6. 5. THE IMPORTANCE OF FORMULATING A UNIFORM STRUCTURE FOR NON-FINANCIAL REPORTING: A quantitative study based on the evidence from the automotive industry.

   University essay from Umeå universitet/Företagsekonomi

   Author : Asif Sarker; Mundi Mike-Hana Fongang; [2021]
   Keywords : Non-financial reporting; Sustainability reporting; Stakeholders; GRI; Automotive industry.;

   Abstract : Nowadays, sustainability has become a well-known and popular topic which has drawn the attention of many people worldwide. To fulfill their responsibility towards sustainability, the business world is shifting from an accounting-based accountability to an accountability-based accounting. READ MORE