Essays about: "information disclosure and corporate governance"

Showing result 1 - 5 of 13 essays containing the words information disclosure and corporate governance.

1. 1. Board Effectiveness and Artificial Intelligence Disclosure

   University essay from Lunds universitet/Företagsekonomiska institutionen

   Author : Nathalie Sandström; Sara Spodenkiewicz; [2023]
   Keywords : Corporate Governance; Board of Directors; Board Effectiveness; Disclosures; Artificial Intelligence; Business and Economics;

   Abstract : As a relatively new phenomenon, Artificial Intelligence (AI) has already proven itself to carry the ability to transform modern-day society. With increased AI use becoming more and more prevalent, both its benefits and potential consequences come to light. READ MORE

3. 2. 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

4. 3. How corporate governance factors impact the propensity to voluntarily disclose leases: A quantitative study in the Swedish setting

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

   Author : Teodor Töregård; Albin Persson; [2022]
   Keywords : leases; voluntary disclosure; BFNAR 2012:1; corporate governance;

   Abstract : Starting in 2014, firms reporting in accordance with the K3 accounting framework were required to recognize financial leases on the balance sheet and to disclose their future operating lease expenses. With the help of this sudden implementation, this study investigates how a set of corporate governance factors may have influenced the decision of voluntarily disclosing this information prior to the regulatory change. READ MORE

5. 4. Licence to Talk : Sustainability Managers and their Managerial Realities within the Corporate Sustainability Paradox

   University essay from Uppsala universitet/Företagsekonomiska institutionen

   Author : Mounia El hajjari Borg; Elin Sundberg; [2021]
   Keywords : Sustainability managers; sustainability-dedicated professionals; sustainable development; sustainable management; corporate sustainability; corporate paradox; CSR; stakeholders; governance; sustainability strategies; communication; strategic communication; sustainability reporting; non-financial disclosure; private sector in Sweden; paradox approach; paradox perspective; business case; social and environmental responsibility; organizations; multinationals; MNC; Nils Brunsson; organizational theory; organizational hypocrisy; neo-institutionalism; organizational individuals; organizational tension on the individual level; decision-making; action; business operations; isomorphism; institutional logics; market logics; reporting frameworks; GRI; global reporting initiative; walk the talk; change making; change agent; systemic change; behaviour and human resources; identity work; organizational sociology; legitimacy; organizational external and internal pressures.; Hållbarhetschefer; hållbarhetsrelaterade roller; hållbar utveckling; hållbar ledning; hållbarhet; paradox; CSR; intressenter; styrning; hållbarhetsstrategier; kommunikation; strategisk kommunikation; hållbarhetsrapportering; icke-finansiell information; privat sektor i Sverige; paradox perspektiv; affärsstrategi; socialt och miljöansvar; organisationer; multinationella företag; MNC; Nils Brunsson; organisationsteori; organizational hypocrisy; hyckleri; neo-institutionalism; organisatoriska individer; individnivå; beslutsfattande; affärsverksamhet; isomorfism; institutionell logik; marknadslogik; rapporteringsramverk; GRI; global reporting initiativ; walk the talk; förändringsarbete; förändringsagent; systemförändring; beteende och mänskliga resurser; identitetsarbete; organisatorisk sociologi; legitimitet; externa och interna påtryckningar.;

   Abstract : While sustainability-dedicated managers and related titles represent a profession that has hardly existed for more than a decade, it is not surprising that the field of research concentrating on these professionals is in itself relatively new. With an increasing demand for corporations to take their social and environmental responsibility, and a corporate sustainability characterized by tension and paradox, we found it of importance to explore the role and entanglements of these professionals. READ MORE

6. 5. The Impact of Board Gender Diversity on the Profitability of Insider Trading

   University essay from Lunds universitet/Företagsekonomiska institutionen

   Author : Frida-Maria Wallgren; Jakob Muhr; [2020]
   Keywords : Insider Trading; Board Gender Diversity; Corporate Governance; Asymmetric Information; Abnormal Returns; Business and Economics;

   Abstract : Title: The Impact of Board Gender Diversity on the Profitability of Insider Trading Seminar Date: June 3, 2020 Course: BUSN79 Business Administration: Degree Project in Accounting and Finance Authors: Jakob Muhr & Frida-Maria Wallgren Advisor: Reda M. Moursli Keywords: Insider Trading, Board Gender Diversity, Corporate Governance, Asymmetric Information, Abnormal Returns Purpose: This study examines if gender diversity among the board of directors affects information disclosure and the profitability of insider trading. READ MORE