Essays about: "Science-based target"

Showing result 1 - 5 of 19 essays containing the words Science-based target.

  1. 1. Preferences for carbon information : a Discrete Choice Experiment with Swedish non-professional investors

    University essay from SLU/Dept. of Economics

    Author : Mahesh Kumar Shrestha; [2023]
    Keywords : discrete choice experiment; investment preference; GHG target; carbon information; target progress; carbon disclosure; non-professional investors; impact investing; sustainable and responsible investments; SRI;

    Abstract : GHG targets, an aspect of carbon disclosure are an integral part of corporate carbon management and overall carbon accounting. GHG targets and the target-related attributes – including target difficulty, target progress, and external validation of target as a science-based target, along with past GHG emission performance are attributes related to carbon information that is increasingly included in the corporate carbon disclosures. READ MORE

  2. 2. Credible Engagements or Empty Promises? A Study of Investors' Reactions to Commitment to the Science-Based Target Initiative

    University essay from Handelshögskolan i Stockholm/Institutionen för finansiell ekonomi

    Author : Theodor Minnhagen; Alexander Stenberg; [2023]
    Keywords : Sustainability; ESG; Science-Based Targets Initiative; Event Study; Abnormal Returns;

    Abstract : This paper seeks to explore the short-term financial implications of a commitment to the Science-Based Targets Initiative (SBTi), a previously sparsely researched topic in financial literature. By employing an event study methodology, the findings point towards a non-conclusive link between a commitment to the SBTi and abnormal returns around the date of commitment. READ MORE

  3. 3. The Science Based Targets initiative: Its impact on the financial results and the determinants to joing

    University essay from KTH/Skolan för industriell teknik och management (ITM)

    Author : Beatriz Pineda Pérez; [2023]
    Keywords : Science Based Targets initiative; Financial impact; Difference-in-Differences; Greenhouse Gas Emissions; Science Based Targets initiativ; Ekonomisk påverkan; Difference-in-Differences; Greenhouse Gas Emissions.;

    Abstract : We are currently experiencing a climate crisis. The planet’s temperature is rising considerably due to the emission of greenhouse gases generated by human activities. This situation poses a challenge for everyone, including companies. Private sector actors are taking actions to mitigate the consequences of climate change, such as global warming. READ MORE

  4. 4. Beyond the Surface: A Comprehensive Look into Swedish Companies' Scope 3 Greenhouse Gas Emission Assessments

    University essay from Uppsala universitet/Institutionen för geovetenskaper

    Author : Livia Magnusson Rauf; [2023]
    Keywords : Emission factor; Greenhouse gas assessments; Scope 3 emissions; Sustainable Development; Sustainability report; Value chain.;

    Abstract : As the world grapples with the increasingly dire effects of climate change, companies are under more pressure than ever before to not just report on their environmental impact, but to actively work towards sustainability. Carbon accounting has emerged as a crucial aspect of this reporting, and the concept of Scope 3 emissions, introduced by the Greenhouse Gas Protocol a decade ago, is now a vital tool for assessing a company's environmental footprint. READ MORE

  5. 5. Corporate Sustainability-Linked Bonds and the Climate Transition Investigating the Link Between Science-Based Targets and Greenhouse Gas-Related Sustainability-Linked Bonds

    University essay from Göteborgs universitet/Företagsekonomiska institutionen

    Author : Hampus Bergqvist; Hannes Sennevall von Kramer; [2022-06-30]
    Keywords : Sustainability-linked bonds SLBs ; Sustainability-linked bond principles SLBPs ; Sustainability performance targets SPTs ; Key performance indicators KPIs ; Second-party opinion SPO ; Greenhouse gas GHG ; Science Based Targets initiative SBTi ; Science-based target; Climate transition; Paris Agreement; Greenwashing;

    Abstract : We examine sustainability-linked bonds (SLBs), a novel phenomenon in the sustainable debt market that has grown substantially during the last years. SLBs are a new type of bond format, distinguished from other sustainable labelled bonds, providing the potential to contribute to the climate transition as proceeds can be used for general corporate purposes while key performance indicators and sustainability performance targets (SPTs) are incorporated into the bond. READ MORE