Essays about: "non-financial information"

Showing result 1 - 5 of 66 essays containing the words non-financial information.

  1. 1. Value Relevance of R&D Advances in the US Biotechnology Industry

    University essay from Göteborgs universitet/Graduate School

    Author : Gerardo Ortiz; Ida Tobiasson; [2020-07-08]
    Keywords : Biotechnology; Non-financial information; R D announcements; Stock market reactions; Value relevance;

    Abstract : MSc in Finance.... READ MORE

  2. 2. A directive to change the wor(l)d of sustainability reporting - An initial examination of non-financial disclosure by Swedish companies in light of the Directive 2014/95/EU

    University essay from Göteborgs universitet/Graduate School

    Author : Matilda Dahlenborg; Ellen Rohlén; [2020-07-01]
    Keywords : Directive 2014 95 EU; non-financial information; regulatory effect; comparability; mandatory disclosure; flexibility;

    Abstract : MSc in Accounting and Financial Management.... READ MORE

  3. 3. Assuring sustainability information : a study on the role of the independent third-party auditor in sustainability reporting assurance

    University essay from SLU/Dept. of Economics

    Author : Simon Jonsson; [2020]
    Keywords : assurance; sustainability assurance; sustainability reporting; environmental reporting; NFRD; GRI; triple bottom line;

    Abstract : This thesis aims to provide a better understanding on the phenomenon of assurance of sustainability reports (SR) in Sweden by studying the role of the auditor through the lens of institutional theory. The subject is specifically relevant to sustainability managers, auditors and accountants as well as policy makers. READ MORE

  4. 4. Underlying motivational factors of farmers when acquiring arable land : a study in the region of Östergötland, Sweden

    University essay from SLU/Dept. of Economics

    Author : Emilia Kreutz; Ellinor Peterson; [2020]
    Keywords : farm business investment; laddering technique; means-end chain theory; ZMET;

    Abstract : The area of arable land is decreasing every year as a result of expanding cities or road networks, a fact affecting the farmers’ business possibilities. The farms in Sweden are simultaneously getting fewer but larger in size, the higher survival rate among the larger farms indicating that growing means surviving. READ MORE

  5. 5. Sustainable Investments : Sustainability reporting from the institutionalinvestors point of view

    University essay from KTH/Industriell ekonomi och organisation (Inst.); KTH/Industriell ekonomi och organisation (Inst.)

    Author : Sofia Blomström; Sofie Bokfors; [2020]
    Keywords : Sustainability reporting; non-financial reporting; ESG; institutional investors; financial policy; Hållbarhetsrapportering; icke-finansiell rapportering; ESG; institutionella investerare; finanspolicy;

    Abstract : This thesis examines the type of Environmental, Social, and Governance (ESG) information that institutional investors seek when making and monitoring investment decisions, as well as the possibilities for this information to be presented in sustainability reports. As a basis, twelve semi-structured interviews were conducted with Swedish state institutional fund holders in the category regions and municipalities. READ MORE