Essays about: "Voluntary Disclosure by Swedish Companies"

Showing result 1 - 5 of 15 essays containing the words Voluntary Disclosure by Swedish Companies.

  1. 1. 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

  2. 2. Sustainability Reporting of Small Companies: A Case of Sweden

    University essay from Högskolan i Gävle/Företagsekonomi

    Author : Josefine Bjarnolf; Viktoria Westergren Gullberg; [2022]
    Keywords : Sustainability reporting; voluntary disclosure; social responsibility; key drivers; ESG; sustainable development; small companies; SME;

    Abstract : As the environmental crises have increased around the world in the past decades, companies have become more aware of the importance of sustainability and social responsibility. While large companies are required by law to perform sustainability reports, small companies do so on a voluntary basis. READ MORE

  3. 3. Intangible Asset Disclosure and Impact on Firm Value - Evidence from Swedish Listed IT Firms

    University essay from Göteborgs universitet/Företagsekonomiska institutionen

    Author : Victor Johansson; Emily Lewin; [2019-06-18]
    Keywords : Intangible asset disclosure; intangible assets; hidden value; market capitalization; market value; Information Technology firms; Swedish firms; content analysis.;

    Abstract : Background: In this changing economy, firm are gaining larger amounts of intangible assets. Along with these changes there are several challenges, including not only reporting these intangibles but also measuring them. Many of these intangible assets are treated as expenditures and are therefore not capitalized. READ MORE

  4. 4. Sustainability Reporting by Swedish Family Firms : A Panel Data Analysis

    University essay from Uppsala universitet/Företagsekonomiska institutionen

    Author : Husanboy Ahunov; Andreas Eriksson; [2019]
    Keywords : Family firms; family status; sustainability reporting; sustainability disclosure; CSR; SEW; Sweden; voluntary disclosure; GRI; G3; Swedish listed firms;

    Abstract : Introduction - Sustainability reporting is becoming more and more important for businesses all around the world. Extant empirical literature investigating the relationship between family status and sustainability reporting provides inconclusive results. No previous studies investigated this association in the Swedish setting. READ MORE

  5. 5. Influence of Sustainability Reporting Regulation on Swedish Financial Companies : – An Institutional Perspective

    University essay from Uppsala universitet/Företagsekonomiska institutionen

    Author : Andreas Hansén; Dawud Suleiman; [2018]
    Keywords : Sustainability reporting; Mandatory reporting; Voluntary reporting; Institutional theory; Regulation; Financial companies; GRI;

    Abstract : The field of sustainability reporting has been studied for a number of decades but how companies respond to sustainability reporting regulations is still understudied. To lessen the gap, this thesis uses an institutional perspective to analyze how Swedish financial companies respond to the new regulation demanding all larger companies to disclose a sustainability report. READ MORE