Essays about: "Disclosures"
Showing result 41 - 45 of 151 essays containing the word Disclosures.
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41. The Real Effects of Mandating Gender Diversity Disclosures
University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansieringAbstract : In this paper the real effects of mandatory non-financial disclosures are examined. More specifically, the effect the Directive 2014/95/EU has on the share of female directors in Swedish companies' boards. READ MORE
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42. Adaptation to ClimateChange : Climate Scenario Analysis in the Swedish Banking Sector
University essay from KTH/Skolan för industriell teknik och management (ITM)Abstract : Climate change presents financial risks for banks and must therefore be treated accordingly. To assess and manage these risks, banks are expected to apply scenarioanalysis and adopt the TCFD’s recommendations on climate-related risk disclosures. READ MORE
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43. CSR-disclosures in the banking industry - A dive into the Swedish development
University essay from Göteborgs universitet/Graduate SchoolAbstract : With little social and environmental e ects caused directly by its operations, corporate social responsibility (CSR) in the banking industry and the corresponding disclosures deviate from other industries. For the past two decades, there has been a rapid growth of CSR-disclosures in the global banking industry and research in the eld is increasing. READ MORE
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44. Facilitating Sustainable Investments - How the EU Taxonomy is expected to change the principal-agent relationship between fund managers and retail customers
University essay fromAbstract : There is currently an information asymmetry on the financial market, which has implications for the practice of greenwashing, hindering the capital allocation towards the Sustainable Development Goals. To fill this information gap, the EU Commission initiated the development of an EU Taxonomy - a standardized classification system to facilitate sustainable investments. READ MORE
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45. A directive to change the wor(l)d of sustainability reporting - An initial examination of non-financial disclosure by Swedish companies in light of the Directive 2014/95/EU
University essay from Göteborgs universitet/Graduate SchoolAbstract : In 2014 the European Union officially announced the Directive 2014/95/EU concerning disclosure of non-financial and diversity information, and consequently as of the financial year 2017, certain large undertakings are required to annually report information concerning the impact of their business activities related to the thematic categories ‘environmental matters’, ‘social & employee-related matters’, ‘respect for human rights’ and ‘anti-corruption & bribery matters’. Motivated by the desire to facilitate non-financial reporting practices for disclosure to enhance more sophisticated decision-making by stakeholders, the Directive allows for significant flexibility to capture the multidimensional nature of social and environmental issues for increased relevance, consistency and comparability of disclosures by undertakings in all sectors and across Member states. READ MORE
