Essays about: "institutional pressures"

Showing result 21 - 25 of 75 essays containing the words institutional pressures.

  1. 21. ETF Cost Obfuscation

    University essay from Handelshögskolan i Stockholm/Institutionen för finansiell ekonomi

    Author : Ole Holte; Hans-Kristian Leite; [2022]
    Keywords : Exchange Traded Funds; Expense Ratios; Tracking Errors; Index Investing; Asset Management;

    Abstract : Index-tracking ETFs have gained popularity by both retail and institutional investors over the past years while costs in the form of fees have declined due to competitive pressures. Index-tracking funds are relatively homogenous products with only the goal of replicating an index as close as possible. READ MORE

  3. 22. Sweden’s shift towards mandatory sustainability reporting : An investigation of non-financial disclosure by Swedish firms in light of the Directive 2014/95/EU

    University essay from Uppsala universitet/Företagsekonomiska institutionen

    Author : Ester Eriksson; Anton Lundberg; [2022]
    Keywords : Sustainability reporting; Investigation of non-financial disclosure; Directive 2014 95 EU;

    Abstract : In 2014, the European Union enforced the new directive 2014/95/EU, shifting voluntary disclosure of non-financial information into mandatory. On December 31, 2016, the Swedish government implemented the directive into the Swedish Annual Account Act (ÅRL) with a more extensive regulation than stipulated by the EU's minimum requirements. READ MORE

  4. 23. The crucial industry-based aspects of AI adoption : An empirical analysis of AI adoption to understand how and why it differs between different industries with focus on the HRM function

    University essay from Jönköping University/Internationella Handelshögskolan

    Author : Joey Eliasson; [2022]
    Keywords : AI adoption; Artificial intelligence; Institutional pressures; Market-based patterns; Function-based patterns; AI-maturity; HRM; E-HRM;

    Abstract : Background: Digitalized operations have become praxis for organizations of all shapes and sizes and while the digital tools keep developing, certain aspects make it difficult for certain organizations to keep up. One of the most modern, efficient, and sought-after digital tools is artificial intelligence (AI). READ MORE

  5. 24. Environmental Reporting Practices in German EMAS- registered Organisations: In-depth Content Analysis

    University essay from Lunds universitet/Ekonomisk-historiska institutionen

    Author : Isabel Westarp; [2022]
    Keywords : EMAS; Environmental Reporting; German firms; Content Analysis; Indicators; Business and Economics;

    Abstract : Environmental standards are an important part of corporate sustainability efforts. According to signalling theory, they provide relevant information about a company’s efforts, while institutional theory assumes that firms use them to mitigate societal pressures by selectively disclosing information. READ MORE

  6. 25. Engagement with institutional pressures in the social impact reporting process: A multiple case study on Swedish NGOs

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

    Author : Kevin Wihlner; Richard Skårelid; [2022]
    Keywords : Social impact; Non-governmental organizations; Performance measurement systems; Accountability; Institutional theory;

    Abstract : Universally there is an ongoing struggle for non-governmental organizations (NGOs) with the implementation of social impact reporting practices for accountability reasons. By drawing on institutional work and insights from a multiple case study, we examine how NGOs implement these practices and how they are shaped by institutional pressures. READ MORE