Essays about: "2014 95"

Showing result 1 - 5 of 98 essays containing the words 2014 95.

  1. 1. Specificity in Non-Financial Disclosure - Regulated by Directive 2014/95/EU

    University essay from Göteborgs universitet/Graduate School

    Author : Matilda Frövenholt; Kevin Wirdéus; [2023-07-03]
    Keywords : Directive 2014 95 EU; ESG Disclosure; Biodiversity; Specificity; Textual Analysis; Named Entity Recognition; Market Reaction;

    Abstract : We use textual analysis of annual reports to investigate if ESG disclosures, including biodiversity, regulated by the Directive 2014/95/EU provide the market with decision-useful information. Several studies have examined whether the directive has increased the quality of ESG disclosure but with mixed results. READ MORE

  3. 2. Geographical expansion rate of a brown bear population in Fennoscandia and the factors explaining the directional variations

    University essay from Lunds universitet/Institutionen för naturgeografi och ekosystemvetenskap

    Author : Lisbet Hougaard Baklid; [2022]
    Keywords : Geography; GIS; brown bear; expansion rate; Ursus arctos; Fennoscandia; Sweden; barrier; Earth and Environmental Sciences;

    Abstract : The brown bears, Ursus arctos L., in the Scandinavian peninsula were distributed in almost all counties before aimed reduction during the 1700-1900s (Swenson et al. 1995). From 1981-2013 the population increased more than five times (Chapron et al. READ MORE

  4. 3. Socioeconomic determinants and childhood obesity in Egypt: A secondary analysis of Egypt Demographic Health Survey, 2014

    University essay from Uppsala universitet/Institutionen för kvinnors och barns hälsa

    Author : Eldine Hamza Hjij Zyad; [2022]
    Keywords : BMI; Egypt; Childhood Obesity; Logistic; Obesity; Maternal Employment; Maternal Education; EDHS;

    Abstract : Background: Childhood obesity has posed serious public health challenge in the 21st century since it affects child physical and emotional health. The rate of childhood obesity is dramatically rising in low- and middle-income countries where Egypt is one of those countries. READ MORE

  5. 4. 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

  6. 5. Sweden’s shift towards mandatory sustainability reporting : An investigation of non-financial disclosure by Swedish firms in light of the Directive 2014/95/EU

    University essay from Uppsala universitet/Företagsekonomiska institutionen

    Author : Ester Eriksson; Anton Lundberg; [2022]
    Keywords : Sustainability reporting; Investigation of non-financial disclosure; Directive 2014 95 EU;

    Abstract : In 2014, the European Union enforced the new directive 2014/95/EU, shifting voluntary disclosure of non-financial information into mandatory. On December 31, 2016, the Swedish government implemented the directive into the Swedish Annual Account Act (ÅRL) with a more extensive regulation than stipulated by the EU's minimum requirements. READ MORE