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Showing result 1 - 5 of 14 essays matching the above criteria.

1. 1. 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

3. 2. Calling the Bluff? - The Perspective of Nordic Private Equity Firms on the Implementation of the Sustainable Finance Disclosure Regulation

   University essay from Handelshögskolan i Stockholm/Institutionen för finansiell ekonomi

   Author : Jonathan Bornemann; Ida Lennartsson; [2023]
   Keywords : SFDR; Private Equity; ESG disclosures; Greenwashing; Sustainability;

   Abstract : The Sustainable Finance Disclosure Regulation (SFDR) is the first mandatory ESG regulation in the EU. Since March 2021, the regulation has imposed ESG disclosure obligations for asset managers, including private equity firms, in a pursuit to increase transparency and mitigate greenwashing in the industry. READ MORE

4. 3. 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/Företagsekonomi

   Author : Tobias Enander; Hampus Flygare; [2023]
   Keywords : Sustainability reporting quality SRQ ; sustainability disclosures; Directive EU 2022 2464 CSRD ; voluntary mandatory sustainability reporting; non- financial information NFI ;

   Abstract : 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

5. 4. Third Party Funding in International Commercial Arbitration : Disclosure Challenges in Primary and Secondary Markets of Legal-Claims

   University essay from Stockholms universitet/Juridiska institutionen

   Author : Iyad Al Khatib; [2021]
   Keywords : International Commercial Arbitration; Third-Party Funding; Disclosure; Primary and Secondary Markets of Legal Claims;

   Abstract : Third-party funding (TPF) has grown to be a popular phenomenon in the past two decades with a large global market (billions of USD). This success came with new complications regarding conflicts of interest that threaten the impartiality and independence of arbitrators who may have common-interests with funders. READ MORE

6. 5. The Real Effects of Mandating Gender Diversity Disclosures

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

   Author : Tove Heijne; Ebba Jeppsson; [2021]
   Keywords : Gender Diversity; Board of Directors; Real Effects; EU Directive; Disclosures;

   Abstract : In this paper the real effects of mandatory non-financial disclosures are examined. More specifically, the effect the Directive 2014/95/EU has on the share of female directors in Swedish companies' boards. READ MORE