Essays about: "Disclosure theory"

Showing result 1 - 5 of 110 essays containing the words Disclosure theory.

  1. 1. Voices from Rwanda

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

    Author : Daphne Lindberg Spångvall; [2024]
    Keywords : Developing countries; Institutional theory; Foreign Investment; CSR; Entrepreneurship;

    Abstract : This thesis seeks to explore how the institutional environment in which an organization operates affects the work with Corporate Social Responsibility (CSR) in developing countries. The study has been conducted as a case study in Rwanda, collecting data using a qualitative study with in-depth interviews with three core groups: local entrepreneurs, foreign investors, and government organizations. READ MORE

  2. 2. Analysing the development of materiality disclosures in sustainability reporting within the Swedish construction sector during the last decade

    University essay from Göteborgs universitet/Graduate School

    Author : Nalika Sandamali; Sawani Pavithrani; [2023-07-03]
    Keywords : Sustainability Reporting; Global Reporting Initiatives; Materiality; Materiality Assessment; Institutional Theory;

    Abstract : This study examines the disclosure of materiality assessments in sustainability reports of prominent Swedish construction firms, aiming to explore the extent to which companies adhered to GRI guidelines and whether there were any discernible shifts in disclosure practices from 2012 to 2021. We have used content analysis to gather data and analyse it through scoring. READ MORE

  3. 3. 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

  4. 4. Democratization of Intelligence? Comparing Vietnam and Ukraine

    University essay from Lunds universitet/Statsvetenskapliga institutionen

    Author : Björn Erik Almroth; [2023]
    Keywords : Covert intervention; Vietnam War; Russia-Ukraine War; implausible deniability; democratization of intelligence; Law and Political Science;

    Abstract : This study explores how a contemporary systemic shift regarding secrecy and intelligence is affecting the strategic performance of states engaged in overt or covert intervention. These changes are conceptualized by researchers as “implausible deniability”, “delayed disclosure” and “the democratization of intelligence” and their significance are applied to limited-war theory with a theoretical focus on acknowledgment and open secrets. READ MORE

  5. 5. Mandating transparency on deforestation and ecosystem conversion

    University essay from Lunds universitet/Internationella miljöinstitutet

    Author : Moritz Driescher; [2023]
    Keywords : sustainability reporting; mandatory disclosure; deforestation; ecosystem conversion; Earth and Environmental Sciences;

    Abstract : The production of eggs, meat, and dairy products in the EU indirectly contributes to deforestation and ecosystem conversion (DEC) in Latin America due to extensive imports of soy for animal feed. This thesis explores under which preconditions the mandatory European Sustainability Reporting Standards for the agriculture and farming sector can increase transparency in the opaque soy supply chains and incentivize reductions of imported DEC. READ MORE