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Showing result 1 - 5 of 48 essays matching the above criteria.

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. Mandating transparency on deforestation and ecosystem conversion

   University essay from Lunds universitet/Internationella miljöinstitutet

   Author : Moritz Driescher; [2023]
   Keywords : sustainability reporting; mandatory disclosure; deforestation; ecosystem conversion; Earth and Environmental Sciences;

   Abstract : The production of eggs, meat, and dairy products in the EU indirectly contributes to deforestation and ecosystem conversion (DEC) in Latin America due to extensive imports of soy for animal feed. This thesis explores under which preconditions the mandatory European Sustainability Reporting Standards for the agriculture and farming sector can increase transparency in the opaque soy supply chains and incentivize reductions of imported DEC. READ MORE

4. 3. Drivers of Institutional ESG Investing

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

   Author : Lars Sjöbom; [2023]
   Keywords : ESG; ESG investments; Financial Institutions; Banks; Institutional investors; Sustainability; EU Taxonomy; ESG; ESG investeringar; Finansiella institutioner; Banker; Institutionella investerare; Hållbarhet; EU taxonomi;

   Abstract : This study analyzes the factors that influence environmental, social, and governance (ESG) investments in the Nordic region from the perspectives of institutional investors. The study aims to understand key drivers of ESG investments for institutional investors. READ MORE

5. 4. Do creditors reward sustainable supply chains? : a study on how scope 3 emissions affect the cost of debt of European firms

   University essay from Uppsala universitet/Företagsekonomiska institutionen

   Author : Ludvig Karlin; Hannes Prigorowsky; [2023]
   Keywords : Scope 1 emissions; Scope 3 emissions; Cost of debt; Sustainability reporting; CSRD; Carbon risk premium;

   Abstract : In context of the forthcoming Corporate Sustainability Reporting Directive, this study examines how scope 3 emissions and the reporting thereof affect the cost of debt. Further, it investigates how scope 1 emissions affect the cost of debt and how the two scopes differ in materiality. READ MORE

6. 5. Mandatory financial disclosure and its implications for extractive companies : A review of the Liberia Extractive Industries Transparency Initiative (LEITI)

   University essay from Högskolan i Gävle/Avdelningen för ekonomi

   Author : Marilyn S. Myers; [2023]
   Keywords : disclosure; mandatory; extractive; financial; accountability; transparency; sustainability;

   Abstract : This study critically analyzes the mandatory financial disclosure requirements imposed on extractive companies operating in Liberia under the Liberia Extractive Industries Transparency Initiative (LEITI) and examines their implications on transparency, accountability, and sustainability in the extractive sector. Firstly, the study utilizes a qualitative approach and conducts interviews with stakeholders involved in or affected by the extractive sector in Liberia. READ MORE