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Showing result 1 - 5 of 25 essays matching the above criteria.

  1. 1. From Tree Huggers to Money Makers: How ESG Scores Boost Corporate Financial Performance in the EU

    University essay from

    Author : Martin Ekendahl; Philippa Hedström; [2023-06-29]
    Keywords : ESG score; financial performance; stakeholder theory; the EU; fixed effects model;

    Abstract : This thesis examines the relationship between Environmental, Social, and Governance (ESG) scores and financial performance as measured by both accounting- and market-based measures; Return on Assets and Tobin's Q. The study takes a particular focus on the European Union (EU), more specifically on companies operating in the region and the union's strong commitment to achieving the Sustainable Development Goals (SDGs) and more general efforts towards a more sustainable future. READ MORE

  2. 2. The effect of regulatory reforms on audit quality in a lax enforcement and high trust environment : A quantitative study on Swedish companies

    University essay from Högskolan i Gävle/Företagsekonomi

    Author : Julia Owczarek Blom; [2023]
    Keywords : non-audit services; NAS; non-audit services in Sweden; audit fees; non-audit fees; auditor; audit quality; auditor independence;

    Abstract : ABSTRACT Title: The effect of regulatory reforms on audit quality in a lax enforcement and high trust environment: A quantitative study on Swedish companies                      Level: Student thesis, final assignment for Master Programme in Business Administration  Author: Julia Owczarek Blom  Supervisor: Asif M Huq  Date: 2023 - May Aim: The aim of the study is to investigate the impact of regulatory changes on the consumption of non-audit services and the audit quality among the Swedish publicly listed firms on the Nasdaq Stockholm Stock Exchange. Specifically, the study focuses on whether there is a relationship between the 8th Directive on Statutory Audit and the EU Audit Package on non-audit services and the quality of audits. READ MORE

  3. 3. Towards socially sustainable listed residential real estate companies? : Examining the narratives of Heimstaden and the impact of its practices on tenants against the backdrop of a tense socio-political climate in Berlin

    University essay from Malmö universitet/Institutionen för Urbana Studier (US)

    Author : Marie Urfels; [2022]
    Keywords : rental housing financialization; variegated financialization; social sustainability; social responsibility; Berlin;

    Abstract : Understanding the financialization of rental housing across space becomes increasingly important as residential listed real estate operating companies (REOCs) like Heimstaden expand their investments beyond their national borders. Especially as this comes at a time when there is a growing shortage of affordable housing in several European cities. READ MORE

  4. 4. Corporate Social Responsibility and Earnings Management : Two sides of the relationship

    University essay from Umeå universitet/Företagsekonomi

    Author : Vanja Appelqvist Östman; Olivia Sharp; [2022]
    Keywords : Corporate Social Responsibility; Earnings Management; ESG; Accrual-based Earnings Management; Real-activity Earnings Management;

    Abstract : Sustainability is becoming a more important topic, not just in terms of the environment but also through social and governmental aspects. There are different views on what responsibility firms should take and what their incentives might be. READ MORE

  5. 5. Sustainability in Deeds, Not Words. : Business Model Innovation for the Sake of Delivering Sustainable Value.

    University essay from Jönköping University/Internationella Handelshögskolan

    Author : Pontus Alm; Emelie Bengtsson; Alexandra Stenstrand; [2022]
    Keywords : Business Model; Business Model Innovation; Sustainable Business Model Innovation; Business Model Transformation;

    Abstract : Background: As the business world faces significant changes to adapt to the rapidly increasing sustainability demand, they also face significant changes to their business core. The European Commission established a circular action plan in 2015, pressuring businesses operating in the EU area to work to implement sustainability in their operations proactively. READ MORE