Essays about: "Materiality analysis"

Showing result 6 - 10 of 75 essays containing the words Materiality analysis.

  1. 6. Buying carbon neutrality? : Corporate motives for financing carbon offsets

    University essay from Uppsala universitet/Institutionen för geovetenskaper

    Author : Dennis Schmuck; [2023]
    Keywords : Carbon Offsets; Carbon Credits; Climate Change; Sustainable Development;

    Abstract : Carbon offsets are often presented as a multi-beneficial way for companies to mitigate their net climate impact while contributing environmental and social benefits on a global and local scale. Critics argue it is used to avoid more meaningful alterations to a company's own operations. READ MORE

  3. 7. Modeling a Relationship between ESG Metrics and Financial Performance for Nordic Publicly-listed Companies

    University essay from KTH/Matematisk statistik

    Author : Cornelia Sparring; Topias Karlsson; [2023]
    Keywords : Sustainable finance; ESG variables; ESG score; Accounting-based financial performance; Market-based financial performance; Nordic Compass; Materiality; Hållbar finansiering; ESG variabler; ESG värde; Redovisningsbaserad finansiell prestation; Marknadsbaserad finansiell prestation; Nordic Compass; Materialitet;

    Abstract : This study aims to identify whether a relationship between ESG performance and financial performance exists for Nordic publicly-listed companies, by conducting a multiple linear regression analysis. Also, it will be observed which (if any) ESG variables are of relevance. READ MORE

  4. 8. Corporate Sustainability Reporting Directive : An analysis on the pre-implementation phase of CSRD in relation to stakeholder engagement, institutional logic, and networks

    University essay from Malmö universitet/Institutionen för Urbana Studier (US)

    Author : Katharina Staudt; Emma Bloem; Maureen ter Steege; [2023]
    Keywords : ;

    Abstract : The European Union (EU) has proposed and adopted the Corporate Sustainability Reporting Directive (CSRD) to enhance businesses' sustainability performance across the EU. The study focuses on the pre-implementation phase of CSRD within an audit and consulting company and its perceived effects on organizational processes and structures. READ MORE

  5. 9. Aesthetics of Ambiguity : A critical assessment of in-person reenactment and multifaceted temporality in the films of Pedro Costa

    University essay from Stockholms universitet/Filmvetenskap

    Author : Maria Charlotte Hustad; [2023]
    Keywords : Cinema studies; documentary theory; reenactment; Pedro Costa; Gilles Deleuze; the crystal-image;

    Abstract : This thesis investigates temporal dimensions of reenactment in experimental filmmaking, with a particular focus on the prominent use of this practice in the cinema of Portuguese director Pedro Costa. The research analyzes the non-professional actors’ performances in Costa’s films and broadly explores the implications of cinematic in-person reenactment, a term coined by Ivone Margulies. READ MORE

  6. 10. The Formalized Aspects Of Sustainability Reporting : A Qualitative Analysis

    University essay from Umeå universitet/Företagsekonomi

    Author : Margaux Ennassih; Abbas Esmaeilzadeh; [2023]
    Keywords : sustainability; reporting; management; corporate; governance; stakeholders; assurance; accounting;

    Abstract : Sustainability reporting (SR) is an activity that is increasingly affecting companies.Governments and larger governing institutions legislate more on SR and constraincompanies to comply with the different standards. These standards describe preciselywhat companies must publish. Yet, our research focuses on the internal aspects ofmanaging SR. READ MORE