Essays about: "financial materiality"

Showing result 1 - 5 of 24 essays containing the words financial materiality.

1. 1. Agree to Disagree? Disentangling ESG Rating Disagreement and its Impact on Stock Returns

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

   Author : Olof Gustavsson; Theodor Samaras; [2023]
   Keywords : ESG ratings; Disagreement; Stock returns; Risk; Uncertainty;

   Abstract : This study investigates the phenomenon of ESG rating disagreement and its financial implications. Using a sample of the largest firms listed on the Nordic markets, we examined whether disagreement in ESG ratings from five widely used rating agencies between 2018-2022 positively affected the underlying stock returns. READ MORE

3. 2. Multiple Futures, Diverse Paths : A Study of How Vietnamese Blockchain Professionals Imagine, Enact andNegotiate Futures

   University essay from Stockholms universitet/Socialantropologiska institutionen

   Author : Ossian Nordgren; [2023]
   Keywords : Blockchain; Web3; Vietnam; Future Imaginaries; Value; Emerging Technologies;

   Abstract : This thesis dives into the future imaginaries of blockchain professionals in Hanoi and Saigon. Looking at sites of futures enactment, and constant negotiations around an emerging technology, economy, and start-up ecology. READ MORE

4. 3. Do institutional investors care about material ESG disclosure? Evidence from the SASB standards

   University essay from Handelshögskolan i Stockholm/Institutionen för finansiell ekonomi

   Author : João Monteiro; Laura Bahde; [2023]
   Keywords : ESG disclosure; SASB standards; institutional ownership; financial materiality; sustainable finance;

   Abstract : This paper examines the relationship between institutional ownership and SASB disclosure, by applying a linear probability model with fixed effects to our panel dataset. We find that certain groups of institutional investors demand SASB disclosure, and that their demand is sensitive to the disclosure costs faced by firms, namely information production and proprietary costs. READ MORE

5. 4. Modeling a Relationship between ESG Metrics and Financial Performance for Nordic Publicly-listed Companies

   University essay from KTH/Matematisk statistik

   Author : Cornelia Sparring; Topias Karlsson; [2023]
   Keywords : Sustainable finance; ESG variables; ESG score; Accounting-based financial performance; Market-based financial performance; Nordic Compass; Materiality; Hållbar finansiering; ESG variabler; ESG värde; Redovisningsbaserad finansiell prestation; Marknadsbaserad finansiell prestation; Nordic Compass; Materialitet;

   Abstract : This study aims to identify whether a relationship between ESG performance and financial performance exists for Nordic publicly-listed companies, by conducting a multiple linear regression analysis. Also, it will be observed which (if any) ESG variables are of relevance. READ MORE

6. 5. Corporate Sustainability Reporting Directive : An analysis on the pre-implementation phase of CSRD in relation to stakeholder engagement, institutional logic, and networks

   University essay from Malmö universitet/Institutionen för Urbana Studier (US)

   Author : Katharina Staudt; Emma Bloem; Maureen ter Steege; [2023]
   Keywords : ;

   Abstract : The European Union (EU) has proposed and adopted the Corporate Sustainability Reporting Directive (CSRD) to enhance businesses' sustainability performance across the EU. The study focuses on the pre-implementation phase of CSRD within an audit and consulting company and its perceived effects on organizational processes and structures. READ MORE