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Showing result 1 - 5 of 37 essays matching the above criteria.

  1. 1. The journey of accounting for nature: A qualitative study of the strive to account for nature through translation of the TNFD framework from a Scandinavian Institutionalism perspective

    University essay from Göteborgs universitet/Graduate School

    Author : Markus Ögren; Ulrika Ohlson; [2023-06-29]
    Keywords : Taskforce of Nature-related Financial Disclosures TNFD ; Translation; Travel of ideas; Idea carriers; Accounting for nature; Calculative practices; Credibility; Salience; Legitimacy; Dis-embedding; Packaging; Unpacking;

    Abstract : This thesis examines how the traveling idea of accounting for nature is translated and materialized into a standardized framework. This is interesting as there is a rising interest in how to report on environmental issues and this interest has now expanded beyond climate-related issues to nature more broadly. READ MORE

  3. 2. Preferences for carbon information : a Discrete Choice Experiment with Swedish non-professional investors

    University essay from SLU/Dept. of Economics

    Author : Mahesh Kumar Shrestha; [2023]
    Keywords : discrete choice experiment; investment preference; GHG target; carbon information; target progress; carbon disclosure; non-professional investors; impact investing; sustainable and responsible investments; SRI;

    Abstract : GHG targets, an aspect of carbon disclosure are an integral part of corporate carbon management and overall carbon accounting. GHG targets and the target-related attributes – including target difficulty, target progress, and external validation of target as a science-based target, along with past GHG emission performance are attributes related to carbon information that is increasingly included in the corporate carbon disclosures. READ MORE

  4. 3. The 'Mask' of Banks: A Multiple Case Study of Impression Management Strategies in Disclosures for Money Laundering Scandals

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

    Author : Anqi Lu; Wenxuan Wang; [2022]
    Keywords : impression management; money laundering; banking industry; accounting narrative; the role of accounting;

    Abstract : This thesis examines how banks involved in the money laundering scandal have applied various impression management strategies in their accounting narratives as reactions to the public. We conducted a discourse analysis of four case banks' related disclosures from when they were exposed to the scandal until now. READ MORE

  5. 4. THE IMPORTANCE OF FORMULATING A UNIFORM STRUCTURE FOR NON-FINANCIAL REPORTING: A quantitative study based on the evidence from the automotive industry.

    University essay from Umeå universitet/Företagsekonomi

    Author : Asif Sarker; Mundi Mike-Hana Fongang; [2021]
    Keywords : Non-financial reporting; Sustainability reporting; Stakeholders; GRI; Automotive industry.;

    Abstract : Nowadays, sustainability has become a well-known and popular topic which has drawn the attention of many people worldwide. To fulfill their responsibility towards sustainability, the business world is shifting from an accounting-based accountability to an accountability-based accounting. READ MORE

  6. 5. Profitability Prediction Using Macroeconomic Forecasts: The Informativeness of GDP Growth Expectations and Geographic Segment Disclosures

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

    Author : Gustav Hall; Valter Lindhagen; [2021]
    Keywords : Profitability prediction; Out-of-sample; Return on net operating assets; Macro to micro; Geographic segments;

    Abstract : Many firms today have an international footprint which means that they are exposed to different macroeconomic environments across the world. This Master Thesis investigates the usefulness of macroeconomic forecasts for the prediction of firm profitability. READ MORE