Essays about: "Non-Financial Reporting"

Showing result 11 - 15 of 67 essays containing the words Non-Financial Reporting.

  1. 11. Does Mandatory Sustainability Reporting Decrease ESG-rating Disagreement? A Difference in Differences study on the EU Non-Financial Reporting Directive

    University essay from Handelshögskolan i Stockholm/Institutionen för finansiell ekonomi

    Author : Hugo Christensson; Elias Horn Maurin; [2022]
    Keywords : Corporate Social Responsibility; ESG Rating Disagreement; ESG Rating Agencies; Regulation; Disclosure;

    Abstract : ESG-ratings are explicitly incorporated in investment decisions by investors with $121 trillion AUM. Ratings are based on diverse sustainability data, which is collected and synthesized by raters with different methodologies. The scores for identical stocks across raters have an observed correlation of 0. READ MORE

  3. 12. The interpret transparency of sustainability reports

    University essay from Umeå universitet/Företagsekonomi

    Author : Svante Lindholm; Idowu Oluwaremilekun Oyeyemi; [2022]
    Keywords : Transparency; Sustainability; Sustainability report; Investors; Signaling theory; Legitimacy theory; Information asymmetry;

    Abstract : Sustainability reporting is something that has gained much ground lately, and there is no sign of it decreasing. The purpose of a sustainability report is to disclose the non-financial information between a company and its stakeholders. READ MORE

  4. 13. Sweden’s shift towards mandatory sustainability reporting : An investigation of non-financial disclosure by Swedish firms in light of the Directive 2014/95/EU

    University essay from Uppsala universitet/Företagsekonomiska institutionen

    Author : Ester Eriksson; Anton Lundberg; [2022]
    Keywords : Sustainability reporting; Investigation of non-financial disclosure; Directive 2014 95 EU;

    Abstract : In 2014, the European Union enforced the new directive 2014/95/EU, shifting voluntary disclosure of non-financial information into mandatory. On December 31, 2016, the Swedish government implemented the directive into the Swedish Annual Account Act (ÅRL) with a more extensive regulation than stipulated by the EU's minimum requirements. READ MORE

  5. 14. ESG, Legal Origin and Corporate Governance : From Voluntary to Mandatory Reporting in the European Union

    University essay from Högskolan i Gävle/Avdelningen för ekonomi

    Author : Eric Vaarala; [2022]
    Keywords : ESG; principal-agent theory; signaling theory; mandatory and voluntary reporting; legal origin;

    Abstract : The study is based on a hypothetical deductive approach. The study applies a quantitative method. The material covers 3926 firm years between 2007–2019. The data studied is obtained from the ASSET4 database. READ MORE

  6. 15. THE IMPORTANCE OF FORMULATING A UNIFORM STRUCTURE FOR NON-FINANCIAL REPORTING: A quantitative study based on the evidence from the automotive industry.

    University essay from Umeå universitet/Företagsekonomi

    Author : Asif Sarker; Mundi Mike-Hana Fongang; [2021]
    Keywords : Non-financial reporting; Sustainability reporting; Stakeholders; GRI; Automotive industry.;

    Abstract : Nowadays, sustainability has become a well-known and popular topic which has drawn the attention of many people worldwide. To fulfill their responsibility towards sustainability, the business world is shifting from an accounting-based accountability to an accountability-based accounting. READ MORE