Sökning: "disclosure requirement"

Visar resultat 1 - 5 av 47 uppsatser innehållade orden disclosure requirement.

  1. 1. Too Much Information? An Assessment of the European Commission’s Proposal for Changes to Article 17 of the Market Abuse Regulation

    Magister-uppsats, Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakulteten

    Författare :Sigurdur Gudmundsson; [2023]
    Nyckelord :Securities Market Law. Financial Instruments. Market Abuse Regulation MAR . Legislative Proposal.; Law and Political Science;

    Sammanfattning : Article 17(1) of the Market Abuse Regulation (MAR) mandates that an issuer shall publicly disclose “inside information” which directly concerns the issuer as soon as possible, with the concept of “inside information” defined in art. 7 of MAR. LÄS MER

  3. 2. Peeking Through the Leaves : Improving Default Estimation with Machine Learning : A transparent approach using tree-based models

    Uppsats för yrkesexamina på avancerad nivå, Umeå universitet/Institutionen för matematik och matematisk statistik

    Författare :Elias Hadad; Angus Wigton; [2023]
    Nyckelord :Machine learning; Expected credit loss; Probability of default; ECL; PD; Risk Management; Credit Risk Management; Default Estimation; AI; Artificial intelligence; Fintech; Supervised learning; Decision tree; Random forest; XG boost; Transparency; Machine learning transparency;

    Sammanfattning : In recent years the development and implementation of AI and machine learning models has increased dramatically. The availability of quality data paving the way for sophisticated AI models. Financial institutions uses many models in their daily operations. LÄS MER

  4. 3. Ursprungsmärkning av el: en kartläggning av svenska elhandelsföretag

    Master-uppsats, Lunds universitet/Miljövetenskaplig utbildning

    Författare :Lies van Laere; [2022]
    Nyckelord :Electricity disclosure; Directive 2003 54 EC; Swedish electricity law; Electricity supplier; Renewable electricity; Earth and Environmental Sciences;

    Sammanfattning : Article 3(6) of the European Union Directive 2003/54/EC, enshrined in Swedish law through the electricity law (Ellag, SFS 1997:857), lays down the requirement of electricity disclosure. Electricity suppliers are to provide consumers with information about the origin of their electricity and its environmental impacts. LÄS MER

  5. 4. Does Mandatory Sustainability Reporting Decrease ESG-rating Disagreement? A Difference in Differences study on the EU Non-Financial Reporting Directive

    C-uppsats, Handelshögskolan i Stockholm/Institutionen för finansiell ekonomi

    Författare :Hugo Christensson; Elias Horn Maurin; [2022]
    Nyckelord :Corporate Social Responsibility; ESG Rating Disagreement; ESG Rating Agencies; Regulation; Disclosure;

    Sammanfattning : ESG-ratings are explicitly incorporated in investment decisions by investors with $121 trillion AUM. Ratings are based on diverse sustainability data, which is collected and synthesized by raters with different methodologies. The scores for identical stocks across raters have an observed correlation of 0. LÄS MER

  7. 5. Hållbarhetsredovisning i mindre företag : Motiven bakom frivillig hållbarhetsredovisning i mindre svenskaföretag

    Kandidat-uppsats, Högskolan Dalarna/Institutionen för kultur och samhälle

    Författare :Hanna Gustafsson; Victor Eriksson; [2022]
    Nyckelord :Sustainability reporting; voluntary; legitimacy; stakeholders; CSR; legal requirements; information asymmetry; Hållbarhetsredovisning; frivillig; legitimitet; intressenter; CSR; lagkrav; informationsasymmetri;

    Sammanfattning : Bakgrund: Hållbarhetsrapportering omfattar företagets redovisning av miljömässiga, ekonomiska och sociala påverkan. Enligt svensk lag är det obligatoriskt för större företag att upprätta en hållbarhetsrapport men det finns även mindre företag som väljer att upprätta en hållbarhetsrapport trots att de inte omfattas av detta lagkrav. LÄS MER