Essays about: "ESG disclosures"

Showing result 1 - 5 of 8 essays containing the words ESG 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. Calling the Bluff? - The Perspective of Nordic Private Equity Firms on the Implementation of the Sustainable Finance Disclosure Regulation

    University essay from Handelshögskolan i Stockholm/Institutionen för finansiell ekonomi

    Author : Jonathan Bornemann; Ida Lennartsson; [2023]
    Keywords : SFDR; Private Equity; ESG disclosures; Greenwashing; Sustainability;

    Abstract : The Sustainable Finance Disclosure Regulation (SFDR) is the first mandatory ESG regulation in the EU. Since March 2021, the regulation has imposed ESG disclosure obligations for asset managers, including private equity firms, in a pursuit to increase transparency and mitigate greenwashing in the industry. READ MORE

  4. 3. It does not rain more in the UK : A corpus analysis comparing the optimism variable in Swedish and UK-based listed companies’ sustainability reports

    University essay from Stockholms universitet/Engelska institutionen

    Author : Lina de Neergaard; [2023]
    Keywords : ;

    Abstract : Abstract This thesis sets out to compare the level of optimism, quantified as the optimism variable, in UK and Swedish-based corporate Environmental, social, and corporate governance (“ESG”) disclosures published in English. The comparison is conducted by creating two corpora, one UK-based and one Swedish-based. READ MORE

  5. 4. Do the Goal Sanctify the Mean? : An event study of how the Swedish market reacts to ESG news

    University essay from Södertörns högskola/Företagsekonomi

    Author : Lillen Nilsson; Kabir Sehgal; [2022]
    Keywords : Abnormal Returns; Average Abnormal Returns; Behavioral Finance; CSR; Cumulative Average Abnormal Returns; ESG; Event Study; Social Contract; Sustainability; Abnormal avkastning; Beteendeekonomi; CSR; ESG; Eventstudie; Genomsnittlig abnormal avkastning; Hållbarhet; Kumulativ genomsnittlig abnormal avkastning; Socialt kontrakt;

    Abstract : The primary objective of profit-maximizing companies has long been seen as satisfying its shareholders. However, this orthodox view of corporate governance has been modernized as corporate social responsibility have become more relevant. READ MORE

  6. 5. Green Funds : An Analysis of the Product Specific Disclosures of the EU Sustainable Finance Disclosure Regulation 2019/2088

    University essay from Uppsala universitet/Juridiska institutionen

    Author : Isabella Tanskanen; [2021]
    Keywords : capital markets law; financial markets law; financial market; ESG; sustainability; funds; green;

    Abstract : Sustainability has started to play a greater role on the financial market and a larger number of investors are searching for financial products that contribute to the environment and the sustainable development. However, the numerous definitions of sustainable investments and green funds make the investment decision-making process difficult for investors and allow companies to “greenwash” their products. READ MORE