Essays about: "SOCIAL ENVIRONMENTAL ACCOUNTING"

Showing result 1 - 5 of 52 essays containing the words SOCIAL ENVIRONMENTAL ACCOUNTING.

  1. 1. From Tree Huggers to Money Makers: How ESG Scores Boost Corporate Financial Performance in the EU

    University essay from

    Author : Martin Ekendahl; Philippa Hedström; [2023-06-29]
    Keywords : ESG score; financial performance; stakeholder theory; the EU; fixed effects model;

    Abstract : This thesis examines the relationship between Environmental, Social, and Governance (ESG) scores and financial performance as measured by both accounting- and market-based measures; Return on Assets and Tobin's Q. The study takes a particular focus on the European Union (EU), more specifically on companies operating in the region and the union's strong commitment to achieving the Sustainable Development Goals (SDGs) and more general efforts towards a more sustainable future. READ MORE

  2. 2. Taking Climate into Account - Carbon Management Tools for Investment Decisions and Progress Tracking at an Energy Company

    University essay from Lunds universitet/Innovationsteknik

    Author : Rebecca Ahlin; Anna Malmberg; [2023]
    Keywords : Carbon accounting; carbon disclosure; carbon management; carbon management tools; environmental change management; internal carbon price; Technology and Engineering;

    Abstract : Background: Climate change is becoming a more urgent issue, where global agreements and regulations are putting pressure on companies to calculate and disclose their greenhouse gas emissions to combat the problem. Other driving forces of carbon disclosure for companies include social, economic, and financial pressure, as well as firm specific internal factors. READ MORE

  3. 3. 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. 4. The Impact of ESG Performance on Financial Performance : Evidence from NASDAQ Stockholm

    University essay from Uppsala universitet/Företagsekonomiska institutionen

    Author : Pothupitiya Kankanamge Don Amila Chathuranga Silva; Hiba Hassan Bashir Siddig; [2023]
    Keywords : sustainability; ESG scores; ESG pillars; financial performance; ROA; Tobin s Q; good governance view; stakeholder theory; agency view; slack resource theory;

    Abstract : This thesis investigates whether environmental, social, and governance (ESG) performance impacts financial performance in the Swedish market. ESG performance is measured using the overall ESG score and the three individual pillar scores (environment, social, and governance). READ MORE

  5. 5. ESG and Financial Performance Within the Automotive Industry

    University essay from Umeå universitet/Företagsekonomi

    Author : Lukas Granelli; Lukas Rådeström; [2023]
    Keywords : ESG; Automotive Sector; Financial Performance; Sustainability;

    Abstract : For many years has sustainability been an important factor for companies to consider. Earlier has sustainability been strongly connected with environmental work, but the concept has grown to include factors like working conditions, equality, and ethical business practices. READ MORE