Essays about: "voluntary environmental disclosure"
Showing result 1 - 5 of 12 essays containing the words voluntary environmental disclosure.
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1. 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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2. Sustainability Reporting of Small Companies: A Case of Sweden
University essay from Högskolan i Gävle/FöretagsekonomiAbstract : As the environmental crises have increased around the world in the past decades, companies have become more aware of the importance of sustainability and social responsibility. While large companies are required by law to perform sustainability reports, small companies do so on a voluntary basis. READ MORE
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3. 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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4. Can mandatory disclosure help to reduce industrial pollution? Assessing stakeholder use of the European Pollutant Release and Transfer Register in Germany.
University essay from Lunds universitet/LUCSUSAbstract : Industrial pollution abatement is key to accomplishing sustainability goals. Mandatory disclosure of pollution data, e.g. through the European Pollutant Release and Transfer Register (E-PRTR), promises reducing pollution through public pressure from stakeholders, such as NGOs, the media, and investors. READ MORE
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5. Integration of climate risks and opportunities in corporate reporting: An explorative study on the Task Force on Climate-related Financial Disclosures in the European financial sector
University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansieringAbstract : Motivated by the increased relevance of climate-related financial dependencies, this thesis examines the implementation of the Task Force on Climate-related Financial Disclosures (TCFD) in the European financial sector. It additionally explores the disclosure motivations, from the perspective of economics-based and socio-political theories. READ MORE
