Essays about: "voluntary social disclosures"

Showing result 1 - 5 of 7 essays containing the words voluntary social disclosures.

  1. 1. Through Output Effectiveness of Private Transnational Governance Regime, to Evaluating Environmental Corporate Sustainability Reporting According to the Global Reporting Initiative

    University essay from Lunds universitet/Centrum för öst- och sydöstasienstudier

    Author : Lundberg Elvis; [2019]
    Keywords : Corporate Social Responsibility; Environmental Sustainability Reporting; Global Governance; Global Reporting Initiative; Governance Effectiveness; Private Transnational Governance Regime; Social Sciences;

    Abstract : The increasing adherence to self-regulatory behaviour of Multinational Enterprises under Private Transnational Governance Regimes has been viewed as a step in the right direction in the improvement of Corporate Sustainability Reporting. Hence, I investigate the output effectiveness of Global Reporting Initiative (GRI), environmental corporate sustainability reporting practices in accordance with the GRIS (GRIS) with a set of mixed methods and Benchmarking Scoring System. READ MORE

  2. 2. 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

  3. 3. The Effect of Ownership Structure on the Sustainability Reporting Assurance Practice, A Quantitative Study on Factors Influencing the Choice of Sustainability Reporting Assurance in a Swedish Setting

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

    Author : Marcus Angelstig; Sanna Gustavsson; [2016]
    Keywords : sustainability reporting; voluntary assurance; institutional investors; ownership structure; sustainability assurance determinants;

    Abstract : The increasing amount of firms choosing to present corporate social responsibility (CSR) disclosures has led to an increased demand for reliability and credibility of sustainability reports. From an agency theory perspective, involving a third-party to verify the reliability of a firm's CSR report through a sustainability reporting assurance (SRA), can reduce the information asymmetry between a firm's management and its owners. READ MORE

  4. 4. 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

  5. 5. CSR disclosures and the volatility of the stock market : A study of the Swedish and Danish stock markets

    University essay from Umeå universitet/Företagsekonomi

    Author : Marko Ravlic; Jonathan Yarnold; [2015]
    Keywords : CSR; mandatory disclosure; voluntary disclosure; regulations; Beta; volatility; stock price volatility;

    Abstract : Reporting regarding issues that are related to Corporate Social Responsibility have come into more and more focus lately. Most countries currently have a limited or no mandatory regulations regarding what should be included in either an annual report or in a stand-alone report in terms of CSR. READ MORE