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Showing result 1 - 5 of 8 essays matching the above criteria.

1. 1. Ready or not? : Analysis of the Swedish Energy Sector's Knowledge and View on CSRD

   University essay from KTH/Hållbar utveckling, miljövetenskap och teknik

   Author : Ellen Kornfeld; [2024]
   Keywords : CSRD; CSR; NFRD; ESG; SME Energy Sector; SWOT-Analysis; Knowledge-base Analysis; CSRD; CSR; NFRD; ESG; SMF Energisektorn; SWOT-Analys; Kunskapsanalys;

   Abstract : The thesis investigates the view and knowledge among large versus small and medium sized enterprises (SME) regarding the implementation of the Corporate Sustainability Reporting Directive (CSRD). To enable a broad collection of data the study carries out semi-structured interviews and surveys on companies and stakeholders within the Swedish energy sector, as well as a literature review. READ MORE

3. 2. The Impact Of Mandatory Non-Financial Disclosure On The Profitability of Listed Financial Institutions.

   University essay from Högskolan i Gävle/Avdelningen för ekonomi

   Author : Melvin Bernard Kolleh; Michael Kusi Ofori; Stephen Addo; [2023]
   Keywords : ;

   Abstract : Title: The impact of Mandatory Non-financial Disclosure on the profitability of listed financial institutions. A quantitative study on Financial Institutions in the European Union.  Level: Master’s program in Business Administration, Accounting.  Authors: M. READ MORE

4. 3. Setting the scene: from voluntary to mandatory sustainability reporting in Korea

   University essay from Lunds universitet/Internationella miljöinstitutet

   Author : Silvia Kim; [2023]
   Keywords : Sustainability reporting; Reporting quality assessment; Best practice approach; South Korea; Scandinavia; Business and Economics;

   Abstract : Sustainability Reporting (SR) has hitherto been discretionary in most Asian countries; however, a new paradigm – mandatory SR – is emerging in South Korea, provoked by the EU’s SR regulation, Non-Financial Reporting Directive (NFRD) and Corporate Sustainability Reporting Directive (CSRD). The Korean government plans to enforce SR legislation in 2025, targeting large firms. READ MORE

5. 4. Exploring the relationship between ESG performance and information asymmetry : Evidence from Nasdaq Stockholm

   University essay from Uppsala universitet/Företagsekonomiska institutionen

   Author : Axel Pettersson; Herman Berggren; [2023]
   Keywords : ESG; ESG performance; information asymmetry; sustainability reporting; NFRD;

   Abstract : The relationship between a firm’s ESG performance and information asymmetry is a well-covered research area, however, few studies have been conducted on the markets covered by EU regulation and the NFRD. This thesis aims to fill the research gap by examining the relationship between ESG performance and information asymmetry in firms listed on Nasdaq Stockholm, to provide evidence from the EU’s regulatory landscape. READ MORE

6. 5. The shifting landscape of ESG-investing in Sweden A qualitative study of how five Swedish fund companies plan to integrate the EU Action Plan on Sustainable Finance

   University essay from Göteborgs universitet/Företagsekonomiska institutionen

   Author : Marco Benedetto; Robin Thomsen; [2021-06-30]
   Keywords : ESG; Finance; Funds; Asset management; Sustainability; Greenwashing; SFDR; NFRD; Taxonomy; Investment.;

   Abstract : The awareness of sustainability has increased significantly in recent years as a result of changes in the environment, economic trends and social structures. As a result of that, regulatory organizations have urged the European Union to overhaul the current regulation made to govern sustainable investing in Europe as many in the industry have felt that ESG performance reporting has lacked supervision. READ MORE