Essays about: "SASB standards"

Found 2 essays containing the words SASB standards.

1. 1. Do institutional investors care about material ESG disclosure? Evidence from the SASB standards

   University essay from Handelshögskolan i Stockholm/Institutionen för finansiell ekonomi

   Author : João Monteiro; Laura Bahde; [2023]
   Keywords : ESG disclosure; SASB standards; institutional ownership; financial materiality; sustainable finance;

   Abstract : This paper examines the relationship between institutional ownership and SASB disclosure, by applying a linear probability model with fixed effects to our panel dataset. We find that certain groups of institutional investors demand SASB disclosure, and that their demand is sensitive to the disclosure costs faced by firms, namely information production and proprietary costs. READ MORE

3. 2. Sustainability Report in the context of pandemic from legitimacy theory and stakeholder theory perspective - A case study of Nordic Region Pharmaceutical companies

   University essay from Lunds universitet/Företagsekonomiska institutionen

   Author : Oloruntobiloba Idowu-Aire; Nanxi Li; [2022]
   Keywords : Sustainability Reporting; pharmaceutical industry; nonfinancial information disclosure; stakeholder theory; legitimacy theory; Business and Economics;

   Abstract : Purpose: This study aims to determine how a company uses sustainability reporting to engage its stakeholders, with a view toward analysing legitimacy theory and stakeholder theory. Sustainability disclosure is a key source for determining whether a stakeholder will keep a relationship with a company. READ MORE