Sökning: "disclosure of information"

Visar resultat 1 - 5 av 474 uppsatser innehållade orden disclosure of information.

1. 1. In Pursuit of Legitimacy: A Decade of Non-Financial Reporting in the European Automotive Industry

   Master-uppsats, Göteborgs universitet/Graduate School

   Författare :Lukas Lidvall; Viktor Rafstedt; [2023-07-04]
   Nyckelord :;

   Sammanfattning : Non-Financial Reporting (NFR) has grown significantly in importance within corporate reporting, particularly in the automotive industry, which is struggling with substantial inherent environmental challenges. However, at the same time, many argue that the NFR in the automotive industry is lackluster and riddled with inconsistencies and information overload. LÄS MER

3. 2. Specificity in Non-Financial Disclosure - Regulated by Directive 2014/95/EU

   Master-uppsats, Göteborgs universitet/Graduate School

   Författare :Matilda Frövenholt; Kevin Wirdéus; [2023-07-03]
   Nyckelord :Directive 2014 95 EU; ESG Disclosure; Biodiversity; Specificity; Textual Analysis; Named Entity Recognition; Market Reaction;

   Sammanfattning : We use textual analysis of annual reports to investigate if ESG disclosures, including biodiversity, regulated by the Directive 2014/95/EU provide the market with decision-useful information. Several studies have examined whether the directive has increased the quality of ESG disclosure but with mixed results. LÄS MER

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

   Master-uppsats, Göteborgs universitet/Graduate School

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

   Sammanfattning : 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. LÄS MER

5. 4. The Shift-of-Strategy Approach: Verbal Counter-Interrogation Strategies of Guilty Mock Suspects and Disclosure of Critical Information

   Magister-uppsats, Göteborgs universitet/ Psykologiska institutionen

   Författare :Klara Persson; [2023-03-09]
   Nyckelord :interviews; suspects; counter-interrogation strategies; CIS; Shift-of-Strategy; SoS; ;

   Sammanfattning : The Shift-of-Strategy (SoS) approach is employed by interviewers with the aim of influencing suspects’ counter-interrogation strategies (CIS) by encouraging suspects to become more forthcoming with information. This is achieved through challenging inconsistencies between their statements and the available evidence. LÄS MER

7. 5. Textual Attributes of Integrated Reports and Economic Benefits: Evidence from a voluntary setting

   D-uppsats, Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

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

   Sammanfattning : 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. LÄS MER