Essays about: "Employee disclosure"

Showing result 1 - 5 of 17 essays containing the words Employee disclosure.

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. How Does ESG Impact Firms’ Financial Performance: Empirical evidence from European companies

   University essay from Lunds universitet/Företagsekonomiska institutionen

   Author : Bin Zhu; Yixuan Wei; [2023]
   Keywords : ESG; Financial performance; Return on assets ROA ; Europe; CFP; Business and Economics;

   Abstract : This study investigates the relationship between ESG factors and corporate financial performance (CFP) by using data from listed companies in the European market and Thomson Reuters’ ESG scores. The analysis reveals a complex picture, with mixed results for different ESG components. READ MORE

4. 3. Assessing ESG Reporting Practices in Swedish Banks: Approaches, and Barriers.

   University essay from Mälardalens universitet/Akademin för ekonomi, samhälle och teknik

   Author : Josef Andehaymanot; Jonas Höggren; Nicholas Malki; [2023]
   Keywords : Sustainability reporting; transparency; accountability; disclosure barriers; stakeholder theory; corporate social responsibility; environment social governance.;

   Abstract : Date: 2023-05-31 Level: Bachelor thesis in Business Administration, 15 credits Institution:School of Business, Society and Engineering, Mälardalen University Authors: Josef Andehaymanot (01/03/03) Jonas Höggren (99/03/05) Nicholas Malki (00/11/13) Title: Assessing ESG Reporting Practices in Swedish Banks: Approaches, and Barriers. Supervisor: Edward Gillmore Keywords: Sustainability reporting, transparency, accountability, disclosure barriers, stakeholder theory, corporate social responsibility, environment social governance. READ MORE

5. 4. Sustainability Report in the context of pandemic from legitimacy theory and stakeholder theory perspective - A case study of Nordic Region Pharmaceutical companies

   University essay from Lunds universitet/Företagsekonomiska institutionen

   Author : Oloruntobiloba Idowu-Aire; Nanxi Li; [2022]
   Keywords : Sustainability Reporting; pharmaceutical industry; nonfinancial information disclosure; stakeholder theory; legitimacy theory; Business and Economics;

   Abstract : Purpose: This study aims to determine how a company uses sustainability reporting to engage its stakeholders, with a view toward analysing legitimacy theory and stakeholder theory. Sustainability disclosure is a key source for determining whether a stakeholder will keep a relationship with a company. READ MORE

6. 5. HRA Disclosure –an international study

   University essay from Stockholms universitet/Företagsekonomiska institutionen

   Author : Paromita Tariq; Ngoc Tri Vuong; [2022]
   Keywords : ;

   Abstract : Purpose - Since human resources play a significant role in the financial prosperity of companies andare of great importance to decision makers in today’s knowledge-based economy, this study aims toexplore the extent of Human Resource Accounting (HRA) disclosure in companies’ annual reports ona global scale. The purpose of this study is to also examine how various corporate characteristicsaffect the extent of HRA disclosure in companies’ annual reports around the world so thatpolicymakers can study the pattern and devise a comprehensive set of guidelines for standardizing theprocedure of disclosing information regarding human resources of companies. READ MORE