Essays about: "disclosure regulation"

Showing result 11 - 15 of 64 essays containing the words disclosure regulation.

  1. 11. Can targeted disclosure regulations facilitate the environmental transition of the shipping sector? : a study on the effect of the EU MRV Regulation on ship emissions

    University essay from SLU/Dept. of Economics

    Author : Moa Lundkvist; [2023]
    Keywords : environmental disclosure regulation; maritime sector; shipping; targeted transparency; MRV regulation; EU; Regression Discontinuity Design RDD ;

    Abstract : This research examines the impact of the EU Monitoring, Reporting, and Verification (MRV) regulation on ship emissions when calling at EU ports. The main question is whether ships that are required to report their emissions emit less due to the regulation. READ MORE

  3. 12. #1ed760: How green is Spotify? The importance of reporting for democratic and sustainable digitalisation

    University essay from Lunds universitet/LUCSUS

    Author : Francesca Fitzgerald; [2023]
    Keywords : Sustainability Science; participatory democracy; delay discourse; climate change; data centres; Social Sciences;

    Abstract : Internet services can aid steps towards sustainability, but can also be a means of exploitation and power-ownership. Data centres are an intrinsic part of this system, but reporting regulations do not require full disclosure on them. This paper takes the position that incomplete or misleading reporting is a form of delay discourse. READ MORE

  4. 13. Peeking Through the Leaves : Improving Default Estimation with Machine Learning : A transparent approach using tree-based models

    University essay from Umeå universitet/Institutionen för matematik och matematisk statistik

    Author : Elias Hadad; Angus Wigton; [2023]
    Keywords : Machine learning; Expected credit loss; Probability of default; ECL; PD; Risk Management; Credit Risk Management; Default Estimation; AI; Artificial intelligence; Fintech; Supervised learning; Decision tree; Random forest; XG boost; Transparency; Machine learning transparency;

    Abstract : In recent years the development and implementation of AI and machine learning models has increased dramatically. The availability of quality data paving the way for sophisticated AI models. Financial institutions uses many models in their daily operations. READ MORE

  5. 14. 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

  6. 15. Mandated Short Selling Transparency and its Impact : An empirical analysis on significant short selling disclosures and their impact on Swedish small cap securities between 2017 - 2022

    University essay from Stockholms universitet/Företagsekonomiska institutionen

    Author : William Florin; William Jonnerberg; Rasmus Strandberg; [2023]
    Keywords : short selling disclosures; ESMA;

    Abstract : In this paper, the impact of significant short selling disclosures (> 0.5%) on returns and trading activity is studied. READ MORE