Essays about: "Materiality"

Showing result 16 - 20 of 210 essays containing the word Materiality.

  1. 16. Do creditors reward sustainable supply chains? : a study on how scope 3 emissions affect the cost of debt of European firms

    University essay from Uppsala universitet/Företagsekonomiska institutionen

    Author : Ludvig Karlin; Hannes Prigorowsky; [2023]
    Keywords : Scope 1 emissions; Scope 3 emissions; Cost of debt; Sustainability reporting; CSRD; Carbon risk premium;

    Abstract : In context of the forthcoming Corporate Sustainability Reporting Directive, this study examines how scope 3 emissions and the reporting thereof affect the cost of debt. Further, it investigates how scope 1 emissions affect the cost of debt and how the two scopes differ in materiality. READ MORE

  3. 17. 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. 18. 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. 19. Line vs Void

    University essay from Göteborgs universitet/HDK-Valand - Högskolan för konst och design

    Author : Terese Molin; [2023]
    Keywords : abstract art; colour; gradient; materiality; lines; line; minimalism; monochrome; philosophy; tapestry; textile; visual art; warp; weft; weave; Konstnärligt masterprogram i konsthantverk; Textilkonst;

    Abstract : Line vs Void explores abstraction through weaving, it delves into the woven monochrome, and by doing so, emphasizes the narrative that emerges from plain colour and texture. The written part summarises ideas that are intertwined with the physical work of the project; A series of (four) woven images. READ MORE

  6. 20. 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