Essays about: "mandatory disclosure requirements"

Showing result 1 - 5 of 17 essays containing the words mandatory disclosure requirements.

  1. 1. Mandating transparency on deforestation and ecosystem conversion

    University essay from Lunds universitet/Internationella miljöinstitutet

    Author : Moritz Driescher; [2023]
    Keywords : sustainability reporting; mandatory disclosure; deforestation; ecosystem conversion; Earth and Environmental Sciences;

    Abstract : The production of eggs, meat, and dairy products in the EU indirectly contributes to deforestation and ecosystem conversion (DEC) in Latin America due to extensive imports of soy for animal feed. This thesis explores under which preconditions the mandatory European Sustainability Reporting Standards for the agriculture and farming sector can increase transparency in the opaque soy supply chains and incentivize reductions of imported DEC. READ MORE

  2. 2. Mandatory financial disclosure and its implications for extractive companies : A review of the Liberia Extractive Industries Transparency Initiative (LEITI)

    University essay from Högskolan i Gävle/Avdelningen för ekonomi

    Author : Marilyn S. Myers; [2023]
    Keywords : disclosure; mandatory; extractive; financial; accountability; transparency; sustainability;

    Abstract : This study critically analyzes the mandatory financial disclosure requirements imposed on extractive companies operating in Liberia under the Liberia Extractive Industries Transparency Initiative (LEITI) and examines their implications on transparency, accountability, and sustainability in the extractive sector. Firstly, the study utilizes a qualitative approach and conducts interviews with stakeholders involved in or affected by the extractive sector in Liberia. READ MORE

  3. 3. The impact of voluntary non-financial disclosure on profitability of listed companies

    University essay from Högskolan i Gävle/Avdelningen för ekonomi

    Author : Cloudy Matope; Oday Vaye G; [2022]
    Keywords : Voluntary non financial disclosure;

    Abstract : Abstract Given the increasing concern for the global environmental issues and the related need for preservation of the ecosystem, voluntary non-financial disclosure has become more and more important to almost all economies today. However, empirical literature shows findings that are mixed, inconsistent and often contradictory; ranging from positive, to negative, to statistically insignificant relationships. READ MORE

  4. 4. 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

  5. 5. Third Party Funding in International Commercial Arbitration : Disclosure Challenges in Primary and Secondary Markets of Legal-Claims

    University essay from Stockholms universitet/Juridiska institutionen

    Author : Iyad Al Khatib; [2021]
    Keywords : International Commercial Arbitration; Third-Party Funding; Disclosure; Primary and Secondary Markets of Legal Claims;

    Abstract : Third-party funding (TPF) has grown to be a popular phenomenon in the past two decades with a large global market (billions of USD). This success came with new complications regarding conflicts of interest that threaten the impartiality and independence of arbitrators who may have common-interests with funders. READ MORE