Essays about: "environmental social and governance directive"
Showing result 1 - 5 of 6 essays containing the words environmental social and governance directive.
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1. Setting the scene: from voluntary to mandatory sustainability reporting in Korea
University essay from Lunds universitet/Internationella miljöinstitutetAbstract : 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
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2. The impact of mandatory non-financial disclosure and ESG score on financial performance and firm-risk- An empirical study of the Nordic market
University essay from Göteborgs universitet/Graduate SchoolAbstract : This research investigates the impact of mandatory non-financial disclosure and ESG score on financial performance and firm-risk using a panel of 278 Nordic companies covering the time period 2014-2019. Using a Difference-in-Difference technique, the results imply that the accounting-based financial performance increases subsequent to the EU Directive 2014/95/EU, while the firm-risk is reduced. READ MORE
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3. Swedish Application of Floods Directive: Bottom-Up or Top-Down?
University essay from Lunds universitet/Graduate SchoolAbstract : The purpose of this thesis is to first evaluate how the EU´s FD is implemented and understood on a national level in Sweden. This is done to highlight the process and division of power, together with the national implementation strategies demarcation across different actors in Sweden. READ MORE
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4. Implementation of Sutainability Reporting in the EU - A Comparative Case Study
University essay from Uppsala universitet/Institutionen för geovetenskaperAbstract : The European Union has since the 1970s shifted their focus towards environmental policies and today they aim at the adequate implementation of environmental sustainability initiatives across all member states. The process of the implementation of sustainability reporting and corporate social responsibility (CSR) and the achievement of the SDGs require a multilevel governance paradigm-shift, provides a framework for all involved parties to act and perform accordingly. READ MORE
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5. Balancing use and conservation in marine spatial planning - Perspectives of sustainability and the ecosystem approach in a Swedish context
University essay from Göteborgs universitet / Institutionen för ekonomi och samhälleAbstract : The environmental concern and interest in marine resources are growing, which is reflected within marine policies in the European Union. In 2007 the Integrated Maritime Policy (IMP) was adopted, aiming at collecting and integrating marine policies in one framework. READ MORE
