Essays about: "ESG reporting"

Showing result 1 - 5 of 44 essays containing the words ESG reporting.

1. 1. Ready or not? : Analysis of the Swedish Energy Sector's Knowledge and View on CSRD

   University essay from KTH/Hållbar utveckling, miljövetenskap och teknik

   Author : Ellen Kornfeld; [2024]
   Keywords : CSRD; CSR; NFRD; ESG; SME Energy Sector; SWOT-Analysis; Knowledge-base Analysis; CSRD; CSR; NFRD; ESG; SMF Energisektorn; SWOT-Analys; Kunskapsanalys;

   Abstract : The thesis investigates the view and knowledge among large versus small and medium sized enterprises (SME) regarding the implementation of the Corporate Sustainability Reporting Directive (CSRD). To enable a broad collection of data the study carries out semi-structured interviews and surveys on companies and stakeholders within the Swedish energy sector, as well as a literature review. READ MORE

3. 2. Comply or Die: A Study of ESG Factor Returns and Volatility in the Nordic Countries from 2016 to 2022

   University essay from Handelshögskolan i Stockholm/Institutionen för finansiell ekonomi

   Author : Jean-Philippe Chakbazof; Amitesh Raghav; [2023]
   Keywords : ESG Factor; Nordic Compass; Fama Macbeth; Volatility Management; ESG Portfolio;

   Abstract : Using corporate environmental, social and governance (ESG) reporting data from 611 publicly traded firms in the Swedish House of Finance's Nordic Compass database, we estimate stock return and volatility exposures to an ESG factor during the period 2016-2022 in the Nordics. Using a Fama-Macbeth methodology, we find that during this time in the Nordic Countries exposure to an ESG factor is compensated with a risk premium and a volatility reduction in a Fama French 4 Factor model. READ MORE

4. 3. Sustainability Reporting and the developing role of the ESG/Sustainability Controller : A qualitative study among Swedish medium and large sized companies

   University essay from Umeå universitet/Företagsekonomi

   Author : Stefan Schaumberger; Vijitha Dasayanaka; [2023]
   Keywords : Sustainability; Sustainability Reporting; Sustainability Reporting Frameworks; Sustainability Reporting Unification; GRI; CSRD; ESG Controller; Sustainability Controller;

   Abstract : Sustainability is a universal topic that has gained in significance during the last decade due to the increased risks for society as well as the environment itself. Therefore, a lot more attention is given to how companies disclose upon their impact on environment, society and governance. READ MORE

5. 4. Understanding the Role of Family-Controlled Investment Companies in Sustainable Development: A Study on Swedish Corporations listed on the OMX Stockholm Large Cap

   University essay from

   Author : Nick Hellström; Karl Jakob Härgestam; Maxmilian Stenström; [2023]
   Keywords : ;

   Abstract : Background: Research has shown the need for a transition into business models incorporating environmental, social and governance in their organizations to achieve sustainable development. Family-controlled and owned investment corporations have the potential to use their leverage and influence to encourage sustainable development. READ MORE

6. 5. Corporate Social Responsibility and Earnings Management

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

   Author : Amanda Jansson; Johanna Radler; [2023]
   Keywords : earnings management; corporate social responsibility; ESG; discretionary accruals; transparent financial reporting;

   Abstract : This study aims to investigate the relationship between CSR and constraint of earnings management on Swedish firms listed on OMX Stockholm. Earnings management is estimated using two accrual-based models to detect discretionary accruals. The first hypothesis explores whether a continuous CSR score is correlated with earnings management. READ MORE