Essays about: "non- financial information NFI"

Found 3 essays containing the words non- financial information NFI.

  1. 1. The Impact Of Mandatory Non-Financial Disclosure On The Profitability of Listed Financial Institutions.

    University essay from Högskolan i Gävle/Avdelningen för ekonomi

    Author : Melvin Bernard Kolleh; Michael Kusi Ofori; Stephen Addo; [2023]
    Keywords : ;

    Abstract : Title: The impact of Mandatory Non-financial Disclosure on the profitability of listed financial institutions. A quantitative study on Financial Institutions in the European Union.  Level: Master’s program in Business Administration, Accounting.  Authors: M. READ MORE

  2. 2. Does Directive (EU) 2022/2426 foster sustainability reporting quality? : A quantitative study on the compliance with, and quality of, the cross-cutting and topical standards derived from Directive (EU) 2022/2464

    University essay from Linköpings universitet/Företagsekonomi

    Author : Tobias Enander; Hampus Flygare; [2023]
    Keywords : Sustainability reporting quality SRQ ; sustainability disclosures; Directive EU 2022 2464 CSRD ; voluntary mandatory sustainability reporting; non- financial information NFI ;

    Abstract : Background: On the 21st of April 2021, the EU Commission declared the adoption of Directive (EU) 2022/2464. This directive will significantly increase reporting requirements for companies within its scope. To this date, these sustainability standards are the most comprehensive yet and they aim to foster sustainability reporting quality. READ MORE

  3. 3. 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