Essays about: "Financial reporting disclosures"
Showing result 1 - 5 of 31 essays containing the words Financial reporting disclosures.
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1. Textual Attributes of Integrated Reports and Economic Benefits: Evidence from a voluntary setting
University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansieringAbstract : This paper examines the economic benefits associated with textual attributes of Integrated Reports. Integrated Reporting is a corporate disclosure combining financial and non-financial information, and has since 2010 been mandatory for firms listed on the Johannesburg Stock Exchange. READ MORE
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2. Exploring the Factors Influencing the Degree of Adherence to the Task Force on Climate-Related Financial Disclosures Recommendations in Climate Reporting : Evidence from Swedish Financial and Real Estate Companies
University essay from KTH/Fastighetsföretagande och finansiella systemAbstract : Stakeholders' risk assessments are increasingly emphasising the importance of considering the risks and opportunities posed by climate change. Therefore, TCFD has published recommendations to standardise and compare the reporting of climate-related issues. Prior research has demonstrated a low level of TCFD recommendation adherence. READ MORE
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3. Mandated Short Selling Transparency and its Impact : An empirical analysis on significant short selling disclosures and their impact on Swedish small cap securities between 2017 - 2022
University essay from Stockholms universitet/Företagsekonomiska institutionenAbstract : In this paper, the impact of significant short selling disclosures (> 0.5%) on returns and trading activity is studied. READ MORE
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4. Does Directive (EU) 2022/2426 foster sustainability reporting quality? : A quantitative study on the compliance with, and quality of, the cross-cutting and topical standards derived from Directive (EU) 2022/2464
University essay from Linköpings universitet/FöretagsekonomiAbstract : Background: On the 21st of April 2021, the EU Commission declared the adoption of Directive (EU) 2022/2464. This directive will significantly increase reporting requirements for companies within its scope. To this date, these sustainability standards are the most comprehensive yet and they aim to foster sustainability reporting quality. 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