Essays about: "mandatory disclosure"
Showing result 6 - 10 of 50 essays containing the words mandatory disclosure.
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6. 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 ekonomiAbstract : 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
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7. Setting the scene: from voluntary to mandatory sustainability reporting in Korea
University essay from Lunds universitet/Internationella miljöinstitutetAbstract : 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
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8. Does Mandatory Sustainability Reporting Decrease ESG-rating Disagreement? A Difference in Differences study on the EU Non-Financial Reporting Directive
University essay from Handelshögskolan i Stockholm/Institutionen för finansiell ekonomiAbstract : ESG-ratings are explicitly incorporated in investment decisions by investors with $121 trillion AUM. Ratings are based on diverse sustainability data, which is collected and synthesized by raters with different methodologies. The scores for identical stocks across raters have an observed correlation of 0. READ MORE
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9. The impact of voluntary non-financial disclosure on profitability of listed companies
University essay from Högskolan i Gävle/Avdelningen för ekonomiAbstract : 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
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10. 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 institutionenAbstract : 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
