Essays about: "Negative sustainability disclosure"

Showing result 1 - 5 of 15 essays containing the words Negative sustainability disclosure.

  1. 1. 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

  3. 2. Legitimacy strategies in sustainability reporting : A study of negative disclosure strategies' impact on stakeholders

    University essay from Karlstads universitet/Handelshögskolan (from 2013)

    Author : Ali Abdelamir; Gabriel Egerup; [2023]
    Keywords : Negative sustainability disclosure; legitimacy; legitimacy strategies;

    Abstract : Sustainability reports should provide a balanced picture of a company’s sustainability aspects, but because of its voluntary nature, overly positive aspects are often presented (Holder-Webb et al., 2009; Lougee & Wallace, 2008). READ MORE

  4. 3. Is well done better than well said? : A quantitative study of the relationship between sustainability performance, sustainability reporting, and sustainability reputation

    University essay from Jönköping University/Internationella Handelshögskolan

    Author : Ellinor Andersson; Alma Persson; [2022]
    Keywords : sustainability reporting; sustainability performance; sustainability reputation; CSR; stakeholder perception;

    Abstract : Purpose The purpose of the thesis is to contribute toward establishing the relationship between the concepts of sustainability reporting, sustainability performance, and sustainability reputation.This will be done by investigating the causal relationships between these concepts and whether those relationships are negative or positive. READ MORE

  5. 4. The Impact Of Corporate Social Responsibility (CSR) On Corporate Financial Performance (CFP) In The Listed Swedish Financial Institutions.

    University essay from Jönköping University/IHH, Företagsekonomi

    Author : Shatha Alkhalili; Victoria Namayanja; [2021]
    Keywords : Corporate Social Responsibility CSR ; Corporate Financial Performance CFP ; ESG disclosure; Sustainability.;

    Abstract : Given that Sweden is one of the most sustainable countries in the world (RobecoSAM, 2018), with a big number of its companies as active participants in CSR, we investigate the impact that these CSR activities could have on CFP with a focus on the Financial sector, using in 26 listed Financial Institutions. As we will find out from the existing literature, the CSR-CFP relationship is neither strictly negative nor positive. READ MORE

  6. 5. Tax Transparency in the Sustainability Reporting of Swedish Listed Banks

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

    Author : Sandra Ivarsson; Klara Myrsell; [2021]
    Keywords : tax transparency; tax disclosure; sustainability reporting; stakeholder theory; content analysis;

    Abstract : This study aims to examine and explain the increase in tax transparency in sustainability reports among Swedish listed banks. The documents included in the analysis are sustainability reports, tax policies, and annual reports between 2007-2020. READ MORE