Essays about: "Disclosure"

Showing result 36 - 40 of 480 essays containing the word Disclosure.

  1. 36. Do creditors reward sustainable supply chains? : a study on how scope 3 emissions affect the cost of debt of European firms

    University essay from Uppsala universitet/Företagsekonomiska institutionen

    Author : Ludvig Karlin; Hannes Prigorowsky; [2023]
    Keywords : Scope 1 emissions; Scope 3 emissions; Cost of debt; Sustainability reporting; CSRD; Carbon risk premium;

    Abstract : In context of the forthcoming Corporate Sustainability Reporting Directive, this study examines how scope 3 emissions and the reporting thereof affect the cost of debt. Further, it investigates how scope 1 emissions affect the cost of debt and how the two scopes differ in materiality. READ MORE

  2. 37. Modeling a Relationship between ESG Metrics and Financial Performance for Nordic Publicly-listed Companies

    University essay from KTH/Matematisk statistik

    Author : Cornelia Sparring; Topias Karlsson; [2023]
    Keywords : Sustainable finance; ESG variables; ESG score; Accounting-based financial performance; Market-based financial performance; Nordic Compass; Materiality; Hållbar finansiering; ESG variabler; ESG värde; Redovisningsbaserad finansiell prestation; Marknadsbaserad finansiell prestation; Nordic Compass; Materialitet;

    Abstract : This study aims to identify whether a relationship between ESG performance and financial performance exists for Nordic publicly-listed companies, by conducting a multiple linear regression analysis. Also, it will be observed which (if any) ESG variables are of relevance. READ MORE

  3. 38. Privacy threat analysis and evaluation of Privacy Enhancing Technologies for the integration of 3D Scene Graphs in smart buildings

    University essay from Lunds universitet/Institutionen för elektro- och informationsteknik

    Author : Alejandra Mugica Trapaga; [2023]
    Keywords : 3DSG; DFD; Hydra; IoT; LINDDUN; PETs; Privacy; Threat modeling.; Technology and Engineering;

    Abstract : The recent advent of 3DSG in the computer vision domain has brought powerful high-level representations of 3D environments. These representations strive to mimic human perception and facilitate the extraction of meaningful insight from visual data. READ MORE

  4. 39. Mandatory financial disclosure and its implications for extractive companies : A review of the Liberia Extractive Industries Transparency Initiative (LEITI)

    University essay from Högskolan i Gävle/Avdelningen för ekonomi

    Author : Marilyn S. Myers; [2023]
    Keywords : disclosure; mandatory; extractive; financial; accountability; transparency; sustainability;

    Abstract : This study critically analyzes the mandatory financial disclosure requirements imposed on extractive companies operating in Liberia under the Liberia Extractive Industries Transparency Initiative (LEITI) and examines their implications on transparency, accountability, and sustainability in the extractive sector. Firstly, the study utilizes a qualitative approach and conducts interviews with stakeholders involved in or affected by the extractive sector in Liberia. READ MORE

  5. 40. Integration of Attribute-Based Encryption and IoT: An IoT Security Architecture

    University essay from Stockholms universitet/Institutionen för data- och systemvetenskap

    Author : Ziyad Elbanna; [2023]
    Keywords : Internet of things; Attribute based encryption; Fine-grained access control; Key revocation; Proxy re-encryption;

    Abstract : Services relying on internet of things (IoTs) are increasing day by day. IoT makes use of internet services like network connectivity and computing capability to transform everyday objects into smart things that can interact with users, and the environment to achieve a purpose they are designed for. READ MORE