Essays about: "Financial reports"

Showing result 6 - 10 of 486 essays containing the words Financial reports.

  1. 6. THE IMPACT OF ESG PERFORMANCE AND EXTERNAL AUDIT OF ESG REPORTS ON STOCK LIQUIDITY

    University essay from Göteborgs universitet/Graduate School

    Author : OSKAR GUSTAVSEN; OLLE ANDERSSON; [2023-06-29]
    Keywords : ;

    Abstract : Prior research on market reactions to environmental, social, and governance (ESG) factors has predominantly centered around financial performance. In this study we instead shed light on stock liquidity, a previously underexplored dimension of market reactions to ESG. READ MORE

  3. 7. Profitability During a Sustainability Transformation - A Case Study of a Swedish Petroleum and Biofuel Company

    University essay from Göteborgs universitet/Företagsekonomiska institutionen

    Author : Michael Crona; Filip Linnér; [2023-02-27]
    Keywords : This report examines the financial profitability of a petroleum and biofuel company during their sustainability transformation. The case company is Preem AB; the largest fuel company in Sweden. The study finds that debt-to-equity ratios tend to increase with investments in more sustainable solutions. This could propose a higher financial risk to the firm. The report also proposes and discuss the use of metrics for CO2- emission that are easier to understand than just the weight of the gas emitted. Preem does not seem to benefit from being part of the European Union’s Emissions Trading System ETS ; since their green investments are focused on reducing emissions in the use phase of their products; not in the production phase; which is what the ETS measures and rewards. The case study is based on an interview with a director at Preem to get an insight to the green investments. Data for financial- and environmental performance are collected from official reports published by Preem.;

    Abstract : This report examines the financial profitability of a petroleum and biofuel company during their sustainability transformation. The case company is Preem AB, the largest fuel company in Sweden. The study finds that debt-to-equity ratios tend to increase with investments in more sustainable solutions. READ MORE

  4. 8. Textual Attributes of Integrated Reports and Economic Benefits: Evidence from a voluntary setting

    University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

    Author : Tilde Emilsson; Ebba Kjellberg; [2023]
    Keywords : Integrated Reporting; Textual Attributes; Voluntary Disclosures; IIRF;

    Abstract : 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

  5. 9. THE IMPACT OF INVENTORY MANAGEMENT ON PROFITABILITY : A quantitative study of the food manufacturing sector in Sri Lanka between 2017 and 2021

    University essay from Umeå universitet/Företagsekonomi

    Author : seemali Athuldora Arachchi; Nimesha Sugandhi; [2023]
    Keywords : Listed food manufacturing companies; Profitability; Efficiency Inventory Management;

    Abstract : ivABSTRACTBusinesses must overcome a variety of difficulties as a result of the considerable changersin the global economy. Due to import limitations, excessive inflation, and ongoing foreignexchange troubles in the economy. Sri Lankan industries, particularly food markers, arecurrently experiencing extremely difficult times. READ MORE

  6. 10. Sustainability Reporting and the developing role of the ESG/Sustainability Controller : A qualitative study among Swedish medium and large sized companies

    University essay from Umeå universitet/Företagsekonomi

    Author : Stefan Schaumberger; Vijitha Dasayanaka; [2023]
    Keywords : Sustainability; Sustainability Reporting; Sustainability Reporting Frameworks; Sustainability Reporting Unification; GRI; CSRD; ESG Controller; Sustainability Controller;

    Abstract : Sustainability is a universal topic that has gained in significance during the last decade due to the increased risks for society as well as the environment itself. Therefore, a lot more attention is given to how companies disclose upon their impact on environment, society and governance. READ MORE