Essays about: "disclosure regulation"

Showing result 1 - 5 of 34 essays containing the words disclosure regulation.

  1. 1. Reviewing the Non-Financial Reporting Directive : An analysis de lege lata and de lege ferenda concerning sustainability reporting obligations for undertakings in the EU

    University essay from Uppsala universitet/Juridiska institutionen

    Author : Jacqueline Björklund; [2021]
    Keywords : Non-Financial Reporting; sustainability; non-financial information; law; accounting; eu; eu-law; NFRD; Taxonomy; disclosure; Sweden; de lege ferenda; european green deal; disclosure regulation; Non-Financial Reporting Directive; SFDR; 2014 95; 2013 34; sustainable; icke-finansiell information; hållbarhetsrapportering; hållbarhetsrapport; eu-rätt; gröna given; taxonomi; 2014 95; direktiv 2014 95;

    Abstract : The Non-Financial Reporting Directive (“NFRD”),[1]is an important contributor to the European Union’s (EU) goal of creating a more sustainable future for all. By requiring large public-interest entities to report non-financial information relating to sustainability matters, the NFRD increases business transparency and gives stakeholders the opportunity to make more informed investment decisions, monitor corporate activities and initiate discussions based on current practices. READ MORE

  2. 2. EU rules on sustainability reporting - A study of the initiatives regarding transparency and disclosure from a Swedish perspective

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Erik Krappe; [2021]
    Keywords : the European Green Deal; Sustainability reporting; Disclosure; Non-Financial Reporting Directive; Corporate Sustainability Reporting Directive; EU; EU Green Bond Standard; Disclosure Regulation; Taxonomy Regulation; Finansinspektionen; Law and Political Science;

    Abstract : Making Europe climate neutral by 2050 is the primary goal of the European Green Deal. This goal has given rise to sustainable finance and action plans for financing sustainable growth. Such commitment is ensured by the legal initiatives put forward by the Commission. READ MORE

  3. 3. A directive to change the wor(l)d of sustainability reporting - An initial examination of non-financial disclosure by Swedish companies in light of the Directive 2014/95/EU

    University essay from Göteborgs universitet/Graduate School

    Author : Matilda Dahlenborg; Ellen Rohlén; [2020-07-01]
    Keywords : Directive 2014 95 EU; non-financial information; regulatory effect; comparability; mandatory disclosure; flexibility;

    Abstract : MSc in Accounting and Financial Management.... READ MORE

  4. 4. Challenges for Green Finance in India : An Analysis of Deficiencies in India’s Green Financial Market

    University essay from Umeå universitet/Företagsekonomi

    Author : Julia Freytag; [2020]
    Keywords : Sustainability; Green Bonds; Greenwashing; Green Bond Framework; India;

    Abstract : Context:Over the years, India has evolved as a leading powerhouse of economic growthbut belongs to the nations that are most significantly affected by anthropogenicenviron-mental changes. As part of the Paris Agreement, India has formulated a national climate agenda, but a large gapprevalentin the green financialmarket as well as other deficien-cies in the general bondmarket and the underlying infrastructure restrain the country from attaining those goals. READ MORE

  5. 5. 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