Essays about: "Sustainability reporting and accounting"

Showing result 16 - 20 of 52 essays containing the words Sustainability reporting and accounting.

  1. 16. Materiality in the context of Sustainability

    University essay from Göteborgs universitet/Graduate School

    Author : Emem Simon Inyangudom; [2020-07-01]
    Keywords : Sustainability; Materiality; Materiality assessment; Sustainability reporting; GRI; IFRS; IR; EU Directive; Stakeholders; Materiality marix; Materiality analysis;

    Abstract : Aim: This research aims to study the idea of materiality by examining how Swedish companies assess and report materiality in their sustainability reports. The research, therefore, sheds light on how materiality is being interpreted by companies in their sustainability reports and its potential to increase stakeholder accountability. READ MORE

  3. 17. Impact Investing in the Residential Real Estate Sector

    University essay from Lunds universitet/Produktionsekonomi

    Author : Gustav Östgren; Hugo Tedroff; [2020]
    Keywords : Impact investing; Sustainable investing; Sustainability; Sustainability accounting; Residential real estate; Real estate management; Business and Economics;

    Abstract : The investing industry has historically been built around the sole purpose to bring superior financial returns to investors. Due to the rising concern towards global social and environmental issues, investments promoting sustainable development have grown popular. Centring sustainable investments debate is the strategy impact investing. READ MORE

  4. 18. The Power of Words: Sustainability Reporting as a Hegemonic Practice

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

    Author : Douglas Kressner; Sorosh Sang; [2020]
    Keywords : Social Accounting; Discourse; Hegemony; Identity Construction; Supply Chain Sustainability;

    Abstract : This paper investigates how H&M have represented itself as sustainable in relation to worker challenges in its transnational supply chain in 21 publicly available corporate reports from 1998 and 2018. This period captures the emergence of sustainability disclosures and the development of corporate reporting on worker-challenges in the supply chain within the context of the study, the fast-fashion industry. READ MORE

  5. 19. The Relationship Between CSR and Stock Price Crash Risk and the Impact of Mandatory Sustainability Disclosure Regulation - A Study on Listed Nordic Companies

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

    Author : Andi Kullashi; Oscar Franzén Ehrlich; [2020]
    Keywords : Corporate Social Responsibility; Stock Price Crash Risk; Mandatory Sustainability Disclosure; Accounting Transparency;

    Abstract : This study examines the association between corporate social responsibility (CSR) and stock price crash risk in listed Nordic companies using data from 2014-2019, and if mandatory sustainability disclosure regulation has an impact on this association in Sweden and Finland. A CSR based model explaining stock price crash risk is employed to test the aforementioned. READ MORE

  6. 20. Mandatory Sustainability Reporting in Unlisted Firms: A Study of its Adoption and Effect on the Cost of Debt in a Swedish Setting

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

    Author : Love Berggren; Li Ji; [2020]
    Keywords : Mandatory sustainability reporting; Unlisted firms; Cost of debt;

    Abstract : Drawing on the EU Directive 2014/95 which imposes mandatory sustainability reporting for firms over a certain size since 2017 and the far-reaching Swedish application of this directive, this study explores (1) the existence and (2) the informational contents of the sustainability reports of 153 unlisted Swedish firms in the initial adoption year 2017, and (3) the impact of the regulation on the cost of debt of unlisted firms. We find firm size and state ownership to relate to both the existence and the content of these reports, which we interpret as legitimacy concerns influencing the sustainability reporting behavior of firms also in the mandatory setting. READ MORE