Essays about: "risk disclosures"
Showing result 1 - 5 of 26 essays containing the words risk disclosures.
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1. Preferences for carbon information : a Discrete Choice Experiment with Swedish non-professional investors
University essay from SLU/Dept. of EconomicsAbstract : GHG targets, an aspect of carbon disclosure are an integral part of corporate carbon management and overall carbon accounting. GHG targets and the target-related attributes – including target difficulty, target progress, and external validation of target as a science-based target, along with past GHG emission performance are attributes related to carbon information that is increasingly included in the corporate carbon disclosures. READ MORE
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2. Exploring the Factors Influencing the Degree of Adherence to the Task Force on Climate-Related Financial Disclosures Recommendations in Climate Reporting : Evidence from Swedish Financial and Real Estate Companies
University essay from KTH/Fastighetsföretagande och finansiella systemAbstract : Stakeholders' risk assessments are increasingly emphasising the importance of considering the risks and opportunities posed by climate change. Therefore, TCFD has published recommendations to standardise and compare the reporting of climate-related issues. Prior research has demonstrated a low level of TCFD recommendation adherence. READ MORE
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3. Legal uncertainty in the scrutiny of hub-and-spoke arrangements under Article 101(1) TFEU: A proposal to reinforce Commission’s guidance for Horizontal Cooperation Agreements
University essay from Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakultetenAbstract : Direct or indirect exchange of commercially sensitive information between competitors is prohibited by Article 101(1) TFEU. Such disclosures enable undertakings to collude, that is, to trade practical cooperation for the risks of competition. READ MORE
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4. Legitimacy strategies in sustainability reporting : A study of negative disclosure strategies' impact on stakeholders
University essay from Karlstads universitet/Handelshögskolan (from 2013)Abstract : Sustainability reports should provide a balanced picture of a company’s sustainability aspects, but because of its voluntary nature, overly positive aspects are often presented (Holder-Webb et al., 2009; Lougee & Wallace, 2008). READ MORE
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5. Latest developments in sustainability reporting: How the TCFD framework shapes the understanding of climate risks
University essay from Lunds universitet/Institutionen för tjänstevetenskapAbstract : This thesis explores how the latest trends in sustainability reporting are shaping the understanding of climate-related risks. Having the Task Force on Climate-Related Financial Disclosures (TCFD) framework as a proxy, this thesis focuses on the double materiality perspective, namely on how new disclosures are related not only to organizational efforts in lowering emissions, but on disclosures based on a climate-scenario analysis wherein companies are stressing the impacts of climate-related risks on their infrastructure and operations in the same time. READ MORE