Essays about: "Disclosures"

Showing result 1 - 5 of 151 essays containing the word Disclosures.

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. 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

4. 3. The journey of accounting for nature: A qualitative study of the strive to account for nature through translation of the TNFD framework from a Scandinavian Institutionalism perspective

   University essay from Göteborgs universitet/Graduate School

   Author : Markus Ögren; Ulrika Ohlson; [2023-06-29]
   Keywords : Taskforce of Nature-related Financial Disclosures TNFD ; Translation; Travel of ideas; Idea carriers; Accounting for nature; Calculative practices; Credibility; Salience; Legitimacy; Dis-embedding; Packaging; Unpacking;

   Abstract : This thesis examines how the traveling idea of accounting for nature is translated and materialized into a standardized framework. This is interesting as there is a rising interest in how to report on environmental issues and this interest has now expanded beyond climate-related issues to nature more broadly. READ MORE

5. 4. Textual Attributes of Integrated Reports and Economic Benefits: Evidence from a voluntary setting

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

   Author : Tilde Emilsson; Ebba Kjellberg; [2023]
   Keywords : Integrated Reporting; Textual Attributes; Voluntary Disclosures; IIRF;

   Abstract : This paper examines the economic benefits associated with textual attributes of Integrated Reports. Integrated Reporting is a corporate disclosure combining financial and non-financial information, and has since 2010 been mandatory for firms listed on the Johannesburg Stock Exchange. READ MORE

6. 5. Preferences for carbon information : a Discrete Choice Experiment with Swedish non-professional investors

   University essay from SLU/Dept. of Economics

   Author : Mahesh Kumar Shrestha; [2023]
   Keywords : discrete choice experiment; investment preference; GHG target; carbon information; target progress; carbon disclosure; non-professional investors; impact investing; sustainable and responsible investments; SRI;

   Abstract : GHG targets, an aspect of carbon disclosure are an integral part of corporate carbon management and overall carbon accounting. GHG targets and the target-related attributes – including target difficulty, target progress, and external validation of target as a science-based target, along with past GHG emission performance are attributes related to carbon information that is increasingly included in the corporate carbon disclosures. READ MORE