Essays about: "disclosure regulation"

Showing result 16 - 20 of 64 essays containing the words disclosure regulation.

  1. 16. Are Mutual Funds Greenwashing? : An Exploratory Study of Whether Article 9 Mutual Funds Invest Responsibly

    University essay from Uppsala universitet/Företagsekonomiska institutionen

    Author : Tuva Hagelin; [2023]
    Keywords : ESG; responsible investing; the EU’s Sustainable Finance Disclosure Regulation SFDR 2019 2088; mutual funds; greenwashing.;

    Abstract : Responsible investing is a growing concept as sustainability is becoming a much more apparent problem. Thus, the EU implemented a new regulation in 2021, the SFDR 2019/2088, to decrease information asymmetry between institutional investors and end investors regarding sustainable risks associated with funds’ investments. READ MORE

  3. 17. Light Green is the New Black: The EU SFDR as a Driver for Greenwashing in the Mutual Fund Industry?

    University essay from Handelshögskolan i Stockholm/Institutionen för finansiell ekonomi

    Author : Niko Michl; Kolja Schmid; [2022]
    Keywords : ESG label; Greenwashing; SFDR; Mutual funds; Policy intervention;

    Abstract : In March 2021, the European Commission enacted the Sustainable Finance Disclosure Regulation (SFDR), which requires mutual fund managers in the EU to disclose ESG-relevant information and to classify their products either as light green (Art. 8), dark green (Art. 9), or others (Art. 6). READ MORE

  4. 18. THIRD-PARTY FUNDING IN INVESTOR-STATE ARBITRATION

    University essay from Uppsala universitet/Juridiska institutionen

    Author : VICTOR NNAMDI FORGHE; [2022]
    Keywords : Third-Party Funding; Disclosure; Litigation Privilege; Confidentiality; Regulation; ISDS; Investment Treaty Arbitration.;

    Abstract : Third-Party funding refers to a financing arrangement in which a non-party entityprovides financial resources to a disputing party in return for some benefits whichis usually dependent on the outcome of the dispute before the court or tribunal.These benefits could be for pecuniary profits or for the achievement of somepolicy objectives. READ MORE

  5. 19. Institutional Investors and Sustainability - An Analysis of Institutional Investors’ Legal Due Diligence Obligations

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Louise Bjerrek; [2022]
    Keywords : Sustainable Finance Disclosure Regulation; Human Rights Due Diligence; Institutional Investors; Greenwashing; Guiding Principles on Business and Human Rights; OECD Guidelines for Multinational Enterprises; National Contact Point.; Law and Political Science;

    Abstract : The European Union’s Sustainable Finance Agenda has launched several new actions in order to reorient capital flow of the financial market to sustainability objectives. One of these initiatives was to unify and harmonize the rules on marketing of sustainable aims of financial products. READ MORE

  6. 20. Does Mandatory Sustainability Reporting Decrease ESG-rating Disagreement? A Difference in Differences study on the EU Non-Financial Reporting Directive

    University essay from Handelshögskolan i Stockholm/Institutionen för finansiell ekonomi

    Author : Hugo Christensson; Elias Horn Maurin; [2022]
    Keywords : Corporate Social Responsibility; ESG Rating Disagreement; ESG Rating Agencies; Regulation; Disclosure;

    Abstract : ESG-ratings are explicitly incorporated in investment decisions by investors with $121 trillion AUM. Ratings are based on diverse sustainability data, which is collected and synthesized by raters with different methodologies. The scores for identical stocks across raters have an observed correlation of 0. READ MORE