Essays about: "Sustainability Environmental Disclosure"

Showing result 6 - 10 of 48 essays containing the words Sustainability Environmental Disclosure.

  1. 6. Assessing the alignment : An exploratory qualitative study of OMXS30 firms' sustainability narratives' calibration with their ESG performance

    University essay from Umeå universitet/Företagsekonomi

    Author : Petter Alraek Kågström; Jacob Ådén; [2023]
    Keywords : Sustainability; Legitimacy; Firm disclosure; ESG; Greenwashing; ESG score;

    Abstract : Purpose: The purpose of this paper is to gain a holistic understanding of Environmental, Social, and Governance (ESG) related narratives applied in OMXS30 firms’ annual reports. The understanding contributes to the existing literature by highlighting which main narrative strategies firms’ use to gain and maintain legitimacy, and whether or not the legitimacy gained and maintained from the narratives are in line with the firms’ ESG performance. READ MORE

  3. 7. Setting the scene: from voluntary to mandatory sustainability reporting in Korea

    University essay from Lunds universitet/Internationella miljöinstitutet

    Author : Silvia Kim; [2023]
    Keywords : Sustainability reporting; Reporting quality assessment; Best practice approach; South Korea; Scandinavia; Business and Economics;

    Abstract : Sustainability Reporting (SR) has hitherto been discretionary in most Asian countries; however, a new paradigm – mandatory SR – is emerging in South Korea, provoked by the EU’s SR regulation, Non-Financial Reporting Directive (NFRD) and Corporate Sustainability Reporting Directive (CSRD). The Korean government plans to enforce SR legislation in 2025, targeting large firms. READ MORE

  4. 8. It does not rain more in the UK : A corpus analysis comparing the optimism variable in Swedish and UK-based listed companies’ sustainability reports

    University essay from Stockholms universitet/Engelska institutionen

    Author : Lina de Neergaard; [2023]
    Keywords : ;

    Abstract : Abstract This thesis sets out to compare the level of optimism, quantified as the optimism variable, in UK and Swedish-based corporate Environmental, social, and corporate governance (“ESG”) disclosures published in English. The comparison is conducted by creating two corpora, one UK-based and one Swedish-based. READ MORE

  5. 9. The Impact Of Corporate Governance Characteristics On Greenhouse Gas Emissions : Empirical Evidence From Sweden

    University essay from Högskolan i Gävle/Företagsekonomi

    Author : Ahmed Abdelrahman; Melanie van den Akker; [2023]
    Keywords : Carbon emission; Corporate governance; Accounting; Audit services; Auditing fees; Environmental performance; CSR and ESG.;

    Abstract : The purpose of this study is to examine the interactions and impact of six key corporate governance factors on greenhouse gas emissions in Swedish listed firms. Namely, board size, board gender diversity, CEO compensation, blockholder ownership, audit and non-audit fees. READ MORE

  6. 10. 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