Essays about: "Environmental Disclosure"

Showing result 1 - 5 of 77 essays containing the words Environmental Disclosure.

  1. 1. In Pursuit of Legitimacy: A Decade of Non-Financial Reporting in the European Automotive Industry

    University essay from Göteborgs universitet/Graduate School

    Author : Lukas Lidvall; Viktor Rafstedt; [2023-07-04]
    Keywords : ;

    Abstract : Non-Financial Reporting (NFR) has grown significantly in importance within corporate reporting, particularly in the automotive industry, which is struggling with substantial inherent environmental challenges. However, at the same time, many argue that the NFR in the automotive industry is lackluster and riddled with inconsistencies and information overload. READ MORE

  3. 2. 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

  4. 3. Taking Climate into Account - Carbon Management Tools for Investment Decisions and Progress Tracking at an Energy Company

    University essay from Lunds universitet/Innovationsteknik

    Author : Rebecca Ahlin; Anna Malmberg; [2023]
    Keywords : Carbon accounting; carbon disclosure; carbon management; carbon management tools; environmental change management; internal carbon price; Technology and Engineering;

    Abstract : Background: Climate change is becoming a more urgent issue, where global agreements and regulations are putting pressure on companies to calculate and disclose their greenhouse gas emissions to combat the problem. Other driving forces of carbon disclosure for companies include social, economic, and financial pressure, as well as firm specific internal factors. READ MORE

  5. 4. 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

  6. 5. Mandating transparency on deforestation and ecosystem conversion

    University essay from Lunds universitet/Internationella miljöinstitutet

    Author : Moritz Driescher; [2023]
    Keywords : sustainability reporting; mandatory disclosure; deforestation; ecosystem conversion; Earth and Environmental Sciences;

    Abstract : The production of eggs, meat, and dairy products in the EU indirectly contributes to deforestation and ecosystem conversion (DEC) in Latin America due to extensive imports of soy for animal feed. This thesis explores under which preconditions the mandatory European Sustainability Reporting Standards for the agriculture and farming sector can increase transparency in the opaque soy supply chains and incentivize reductions of imported DEC. READ MORE