Essays about: "Environmental Disclosures"
Showing result 1 - 5 of 28 essays containing the words Environmental Disclosures.
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1. Specificity in Non-Financial Disclosure - Regulated by Directive 2014/95/EU
University essay from Göteborgs universitet/Graduate SchoolAbstract : 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
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2. The journey of accounting for nature: A qualitative study of the strive to account for nature through translation of the TNFD framework from a Scandinavian Institutionalism perspective
University essay from Göteborgs universitet/Graduate SchoolAbstract : This thesis examines how the traveling idea of accounting for nature is translated and materialized into a standardized framework. This is interesting as there is a rising interest in how to report on environmental issues and this interest has now expanded beyond climate-related issues to nature more broadly. READ MORE
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3. Preferences for carbon information : a Discrete Choice Experiment with Swedish non-professional investors
University essay from SLU/Dept. of EconomicsAbstract : GHG targets, an aspect of carbon disclosure are an integral part of corporate carbon management and overall carbon accounting. GHG targets and the target-related attributes – including target difficulty, target progress, and external validation of target as a science-based target, along with past GHG emission performance are attributes related to carbon information that is increasingly included in the corporate carbon disclosures. READ MORE
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4. 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 institutionenAbstract : 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
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5. Latest developments in sustainability reporting: How the TCFD framework shapes the understanding of climate risks
University essay from Lunds universitet/Institutionen för tjänstevetenskapAbstract : This thesis explores how the latest trends in sustainability reporting are shaping the understanding of climate-related risks. Having the Task Force on Climate-Related Financial Disclosures (TCFD) framework as a proxy, this thesis focuses on the double materiality perspective, namely on how new disclosures are related not only to organizational efforts in lowering emissions, but on disclosures based on a climate-scenario analysis wherein companies are stressing the impacts of climate-related risks on their infrastructure and operations in the same time. READ MORE
