Essays about: "mandatory disclosure"

Showing result 11 - 15 of 50 essays containing the words mandatory disclosure.

  1. 11. Can mandatory disclosure help to reduce industrial pollution? Assessing stakeholder use of the European Pollutant Release and Transfer Register in Germany.

    University essay from Lunds universitet/LUCSUS

    Author : Lucas Wotzka; [2022]
    Keywords : Sustainability Science; Environmental regulation; industrial pollution; mandatory disclosure; E-PRTR; Social Sciences;

    Abstract : Industrial pollution abatement is key to accomplishing sustainability goals. Mandatory disclosure of pollution data, e.g. through the European Pollutant Release and Transfer Register (E-PRTR), promises reducing pollution through public pressure from stakeholders, such as NGOs, the media, and investors. READ MORE

  3. 12. The shifting landscape of ESG-investing in Sweden A qualitative study of how five Swedish fund companies plan to integrate the EU Action Plan on Sustainable Finance

    University essay from Göteborgs universitet/Företagsekonomiska institutionen

    Author : Marco Benedetto; Robin Thomsen; [2021-06-30]
    Keywords : ESG; Finance; Funds; Asset management; Sustainability; Greenwashing; SFDR; NFRD; Taxonomy; Investment.;

    Abstract : The awareness of sustainability has increased significantly in recent years as a result of changes in the environment, economic trends and social structures. As a result of that, regulatory organizations have urged the European Union to overhaul the current regulation made to govern sustainable investing in Europe as many in the industry have felt that ESG performance reporting has lacked supervision. READ MORE

  4. 13. The impact of mandatory non-financial disclosure and ESG score on financial performance and firm-risk- An empirical study of the Nordic market

    University essay from Göteborgs universitet/Graduate School

    Author : Tina Nikkhoo; Hanna Lindbo; [2021-06-30]
    Keywords : Mandatory Non-Financial Disclosure; ESG Scores; Financial Performance; Firm-Risk; Nordic Market; Corporate Social Responsibility; EU Directive 2014 95 EU;

    Abstract : This research investigates the impact of mandatory non-financial disclosure and ESG score on financial performance and firm-risk using a panel of 278 Nordic companies covering the time period 2014-2019. Using a Difference-in-Difference technique, the results imply that the accounting-based financial performance increases subsequent to the EU Directive 2014/95/EU, while the firm-risk is reduced. READ MORE

  5. 14. Mandatory ESG Disclosure and its Effect on Firm Performance

    University essay from

    Author : Anton Ahlqvist; Nathalie Jonoska; [2021-06-23]
    Keywords : Financial Firm Performance; Firm Performance; ESG; Non-Financial Information; NFI; CSR; Directive 2014 95 EU; Difference-in-Difference;

    Abstract : With the intention to reach a more sustainable future, the EU implemented Directive 2014/95/EU in 2014, mandating large and public firms to start disclosing ESG information. The resulting changes are however first noticeable in the annual reports for 2017. READ MORE

  6. 15. 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