Essays about: "ESG"

Showing result 16 - 20 of 443 essays containing the word ESG.

  1. 16. 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

  2. 17. The Sustainable Era - The Excess Return on Swedish Sustainable Global Equity Funds

    University essay from Göteborgs universitet/Institutionen för nationalekonomi med statistik

    Author : Kristoffer Holmgren; Måns Hurtigh; [2023-07-03]
    Keywords : Fama-French; ESG; Morningstar; Morningstar Globe Rating; funds; global equity funds; sustainability; excess return;

    Abstract : This thesis explores the relationship between the performance of Swedish global equity funds and the level of sustainability, as measured by the Morningstar Globe Rating, using a Fama-French six-factor model, globe rating categories, and time effects. Treating the Morningstar Globe Rating as a time-invariant variable, a sample of 80 Swedish global equity funds are divided into two sustainability groups, ‘Low’ and ‘High’, grouping funds with 1-3 globes into a reference group. READ MORE

  3. 18. The effect of ESG-linked compensation on firms' ESG performance

    University essay from Göteborgs universitet/Graduate School

    Author : Naile Aliti; Zhaoyang Wen; [2023-07-03]
    Keywords : ESG-linked compensation; ESG performance; corporate governance; stakeholder welfare;

    Abstract : This study examines the effect of having an ESG-linked compensation plan on ESG performance. In addition to that, board characteristics effect on linking ESG metrics to CEO compensation plans have been examined. READ MORE

  4. 19. Board and management characteristics effect on firms' ESG scores

    University essay from Göteborgs universitet/Graduate School

    Author : Emelina Farmängen; David Olsson; [2023-07-03]
    Keywords : sustainability; ESG; performance; board characteristics; management characteristics; stakeholder theory;

    Abstract : The subject of sustainability has evolved over the years, and firms have been put into the spotlight to provide resources to manage and minimize the problems we face. This paper explores how board and management characteristics are associated with the ESG performance of large European firms, overlooking nine years. READ MORE

  5. 20. Is ESG Investing The Future? A Comparison Of Old And New Investment Strategies

    University essay from

    Author : Tobias Carlryd; Erik Johansson; [2023-07-03]
    Keywords : ;

    Abstract : This thesis researches whether investing in stocks with high ESG-scores is a viable investment strategy compared to investing in stocks with low PE-ratios. This has been done through first testing the relationship between annual returns and ESG-scores and PE-ratios respectively. READ MORE