Essays about: "sustainability disclosures"

Showing result 1 - 5 of 51 essays containing the words sustainability disclosures.

  1. 1. Analysing the development of materiality disclosures in sustainability reporting within the Swedish construction sector during the last decade

    University essay from Göteborgs universitet/Graduate School

    Author : Nalika Sandamali; Sawani Pavithrani; [2023-07-03]
    Keywords : Sustainability Reporting; Global Reporting Initiatives; Materiality; Materiality Assessment; Institutional Theory;

    Abstract : This study examines the disclosure of materiality assessments in sustainability reports of prominent Swedish construction firms, aiming to explore the extent to which companies adhered to GRI guidelines and whether there were any discernible shifts in disclosure practices from 2012 to 2021. We have used content analysis to gather data and analyse it through scoring. READ MORE

  3. 2. The journey of accounting for nature: A qualitative study of the strive to account for nature through translation of the TNFD framework from a Scandinavian Institutionalism perspective

    University essay from Göteborgs universitet/Graduate School

    Author : Markus Ögren; Ulrika Ohlson; [2023-06-29]
    Keywords : Taskforce of Nature-related Financial Disclosures TNFD ; Translation; Travel of ideas; Idea carriers; Accounting for nature; Calculative practices; Credibility; Salience; Legitimacy; Dis-embedding; Packaging; Unpacking;

    Abstract : This thesis examines how the traveling idea of accounting for nature is translated and materialized into a standardized framework. This is interesting as there is a rising interest in how to report on environmental issues and this interest has now expanded beyond climate-related issues to nature more broadly. READ MORE

  4. 3. Textual Attributes of Integrated Reports and Economic Benefits: Evidence from a voluntary setting

    University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

    Author : Tilde Emilsson; Ebba Kjellberg; [2023]
    Keywords : Integrated Reporting; Textual Attributes; Voluntary Disclosures; IIRF;

    Abstract : This paper examines the economic benefits associated with textual attributes of Integrated Reports. Integrated Reporting is a corporate disclosure combining financial and non-financial information, and has since 2010 been mandatory for firms listed on the Johannesburg Stock Exchange. READ MORE

  5. 4. Calling the Bluff? - The Perspective of Nordic Private Equity Firms on the Implementation of the Sustainable Finance Disclosure Regulation

    University essay from Handelshögskolan i Stockholm/Institutionen för finansiell ekonomi

    Author : Jonathan Bornemann; Ida Lennartsson; [2023]
    Keywords : SFDR; Private Equity; ESG disclosures; Greenwashing; Sustainability;

    Abstract : The Sustainable Finance Disclosure Regulation (SFDR) is the first mandatory ESG regulation in the EU. Since March 2021, the regulation has imposed ESG disclosure obligations for asset managers, including private equity firms, in a pursuit to increase transparency and mitigate greenwashing in the industry. READ MORE

  6. 5. 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 system

    Author : Agneta Myhrman; Ebba Petersson; [2023]
    Keywords : TCFD; Task Force on Climate-related Financial Disclosures; climate reporting; sustainability reporting; climate-related risks; climate-related opportunities; company-specific characteristics; TCFD; Task Force on Climate-related Financial Disclosures; klimatrapportering; hållbarhetsrapportering; klimatrelaterade risker; klimatrelaterade möjligheter; bolagsspecifika egenskaper;

    Abstract : 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