Essays about: "information disclosure"
Showing result 1 - 5 of 249 essays containing the words information disclosure.
-
1. In Pursuit of Legitimacy: A Decade of Non-Financial Reporting in the European Automotive Industry
University essay from Göteborgs universitet/Graduate SchoolAbstract : Non-Financial Reporting (NFR) has grown significantly in importance within corporate reporting, particularly in the automotive industry, which is struggling with substantial inherent environmental challenges. However, at the same time, many argue that the NFR in the automotive industry is lackluster and riddled with inconsistencies and information overload. READ MORE
-
2. Specificity in Non-Financial Disclosure - Regulated by Directive 2014/95/EU
University essay from Göteborgs universitet/Graduate SchoolAbstract : We use textual analysis of annual reports to investigate if ESG disclosures, including biodiversity, regulated by the Directive 2014/95/EU provide the market with decision-useful information. Several studies have examined whether the directive has increased the quality of ESG disclosure but with mixed results. READ MORE
-
3. Analysing the development of materiality disclosures in sustainability reporting within the Swedish construction sector during the last decade
University essay from Göteborgs universitet/Graduate SchoolAbstract : This study examines the disclosure of materiality assessments in sustainability reports of prominent Swedish construction firms, aiming to explore the extent to which companies adhered to GRI guidelines and whether there were any discernible shifts in disclosure practices from 2012 to 2021. We have used content analysis to gather data and analyse it through scoring. READ MORE
-
4. The Shift-of-Strategy Approach: Verbal Counter-Interrogation Strategies of Guilty Mock Suspects and Disclosure of Critical Information
University essay from Göteborgs universitet/ Psykologiska institutionenAbstract : The Shift-of-Strategy (SoS) approach is employed by interviewers with the aim of influencing suspects’ counter-interrogation strategies (CIS) by encouraging suspects to become more forthcoming with information. This is achieved through challenging inconsistencies between their statements and the available evidence. READ MORE
-
5. Textual Attributes of Integrated Reports and Economic Benefits: Evidence from a voluntary setting
University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansieringAbstract : This paper examines the economic benefits associated with textual attributes of Integrated Reports. Integrated Reporting is a corporate disclosure combining financial and non-financial information, and has since 2010 been mandatory for firms listed on the Johannesburg Stock Exchange. READ MORE