Essays about: "Sustainability Disclosure"

Showing result 1 - 5 of 123 essays containing the words Sustainability Disclosure.

  1. 1. In Pursuit of Legitimacy: A Decade of Non-Financial Reporting in the European Automotive Industry

    University essay from Göteborgs universitet/Graduate School

    Author : Lukas Lidvall; Viktor Rafstedt; [2023-07-04]
    Keywords : ;

    Abstract : Non-Financial Reporting (NFR) has grown significantly in importance within corporate reporting, particularly in the automotive industry, which is struggling with substantial inherent environmental challenges. However, at the same time, many argue that the NFR in the automotive industry is lackluster and riddled with inconsistencies and information overload. READ MORE

  3. 2. Analysing the development of materiality disclosures in sustainability reporting within the Swedish construction sector during the last decade

    University essay from Göteborgs universitet/Graduate School

    Author : Nalika Sandamali; Sawani Pavithrani; [2023-07-03]
    Keywords : Sustainability Reporting; Global Reporting Initiatives; Materiality; Materiality Assessment; Institutional Theory;

    Abstract : This study examines the disclosure of materiality assessments in sustainability reports of prominent Swedish construction firms, aiming to explore the extent to which companies adhered to GRI guidelines and whether there were any discernible shifts in disclosure practices from 2012 to 2021. We have used content analysis to gather data and analyse it through scoring. READ MORE

  4. 3. The Role of Impression Management in Sustainability Disclosure: Enhancing Legitimacy for Financial Institutions

    University essay from Göteborgs universitet/Graduate School

    Author : Sophie Victoria Schiereck; Silvia Bovina; [2023-06-29]
    Keywords : impression management; legitimacy; financial industry; ESG; sustainability strategy;

    Abstract : This study explores the usage of sustainability disclosure in the financial field. Sustainability disclosure has become a relevant practice for companies to display their sustainability commitment, given stakeholder and regulatory pressure in recent years. READ MORE

  5. 4. Textual Attributes of Integrated Reports and Economic Benefits: Evidence from a voluntary setting

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

    Author : Tilde Emilsson; Ebba Kjellberg; [2023]
    Keywords : Integrated Reporting; Textual Attributes; Voluntary Disclosures; IIRF;

    Abstract : This paper examines the economic benefits associated with textual attributes of Integrated Reports. Integrated Reporting is a corporate disclosure combining financial and non-financial information, and has since 2010 been mandatory for firms listed on the Johannesburg Stock Exchange. READ MORE

  6. 5. Sustainability Reporting and the developing role of the ESG/Sustainability Controller : A qualitative study among Swedish medium and large sized companies

    University essay from Umeå universitet/Företagsekonomi

    Author : Stefan Schaumberger; Vijitha Dasayanaka; [2023]
    Keywords : Sustainability; Sustainability Reporting; Sustainability Reporting Frameworks; Sustainability Reporting Unification; GRI; CSRD; ESG Controller; Sustainability Controller;

    Abstract : Sustainability is a universal topic that has gained in significance during the last decade due to the increased risks for society as well as the environment itself. Therefore, a lot more attention is given to how companies disclose upon their impact on environment, society and governance. READ MORE