Essays about: "Financial Reporting"

Showing result 16 - 20 of 337 essays containing the words Financial Reporting.

1. 16. Impact of organisational characteristics on carbon accounting and reporting: A study of Swedish organisations’ scope 3 reporting

   University essay from KTH/Skolan för industriell teknik och management (ITM)

   Author : Clara Myhrman; [2023]
   Keywords : Scope 3 reporting; carbon accounting; value chain emissions; organisational characteristics; Scope 3 rapportering; koldioxidredovisning; värdekedjans utsläpp; organisatoriska egenskaper;

   Abstract : The practice of producing and publishing sustainability reports that include carbon accounting has become common for companies and organisations to communicate their sustainability performance. The GHG Protocol publishes the most widespread standards for carbon accounting following a methodology approach consisting of scope 1, 2, and 3 emissions where scope 3 emissions constitute the biggest share for most organisations. READ MORE

3. 17. Drivers of Institutional ESG Investing

   University essay from KTH/Skolan för industriell teknik och management (ITM)

   Author : Lars Sjöbom; [2023]
   Keywords : ESG; ESG investments; Financial Institutions; Banks; Institutional investors; Sustainability; EU Taxonomy; ESG; ESG investeringar; Finansiella institutioner; Banker; Institutionella investerare; Hållbarhet; EU taxonomi;

   Abstract : This study analyzes the factors that influence environmental, social, and governance (ESG) investments in the Nordic region from the perspectives of institutional investors. The study aims to understand key drivers of ESG investments for institutional investors. READ MORE

4. 18. EU Taxonomy from the Perspective of Investors

   University essay from Linköpings universitet/Industriell miljöteknik

   Author : Agnes Isaksson; Ismira Hodžić; [2023]
   Keywords : EU Taxonomy; Investors; Investment Decisions; Sustainable Investments; Sustainability Reporting; SFDR; CSRD; Asymmetric Information; Legitimacy Theory;

   Abstract : To redirect capital flows towards sustainable investments, the European Union (EU) has implemented the EU Taxonomy, a classification system with definitions for sustainable economic activities. The Taxonomy constitutes a part of the European Green Deal, which is an initiative to transition the EU towards sustainability and competitiveness. READ MORE

5. 19. Invested or business as usual? The finance sector and the new EU sustainability policies. : A content analysis of sustainability reporting within financial monetary institutions operating in Sweden

   University essay from Stockholms universitet/Institutionen för ekonomisk historia och internationella relationer

   Author : Olivia Andrén; [2023]
   Keywords : ;

   Abstract : The aim of this thesis is to partly get an overview of how financial market participants operating in Sweden complied to third article in the new Sustainable Finance Disclosure Regulation (SFDR) in forced by the EU and partly to investigate how financial market participants handle and navigate through the forced transparency, in the search of finding increased understanding to why the allocation of capital is not going fast enough toward sustainable economic activities. To reach this aim a content analysis was conducted on Swedish financial monetary institutions’s sustainability reports and institutional theory was used as the theoretical framework. READ MORE

6. 20. The Implications of the Implementation of the EU Taxonomy for Unlisted, Non-financial SMEs in the Energy Sector

   University essay from Lunds universitet/Internationella miljöinstitutet

   Author : Gabriele Celli; [2023]
   Keywords : SME; EU Regulations; EU Taxonomy; EU Green Deal; Renewable Energy; ESG reporting; non financial reporting; Corporate Sustainability Reporting Directive; CSRD; EU Law; Business and Economics;

   Abstract : .... READ MORE