Sökning: "disclosures"

Visar resultat 1 - 5 av 256 uppsatser innehållade ordet disclosures.

1. 1. En modern porträttering av en levande myt : En tematisk analys av The New York Times från 2017 till 2023 kring UFO-fenomenet

   Kandidat-uppsats, Linnéuniversitetet/Institutionen för medier och journalistik (MJ)

   Författare :Anton Aldén; Magnus Bruhn; [2024]
   Nyckelord :UFO; UAP; Flying Saucers; Myth; Journalism;

   Sammanfattning : Over the last years the UFO-phenomenon has created considerable attraction in US-media. The reasons are twofold: 1) Since the fall of 2017 there has been an increased official acknowledgement of the phenomena 2) Several spectacular revelations have been publicized, both triggering a lager media coverage. LÄS MER

3. 2. Determinanter bakom anställda och lokalsamhällens grad av inflytande i onoterade svenska bolags hållbarhetsupplysningar: En kvantitativ studie om onoterade svenska bolags intressentupplysningar i en reglerad och frivillig rapporteringskontext mellan år 2018-2021

   Magister-uppsats, Göteborgs universitet/Företagsekonomiska institutionen

   Författare :Karl-Emil Vik; Filip Malmberg; [2023-08-10]
   Nyckelord :Hållbarhetsredovisning; Intressentupplysningar; Intressentteorin; Legitimitetsteorin; GRI; Anställda; Lokalsamhällen; CSR; CSRD; Årsredovisningslagen;

   Sammanfattning : Bakgrund & problematisering: Hållbarhetsrapportering har länge varit ett omdiskuterat område med stor variation mellan reglerad och frivillig rapportering, vilket har medfört en försämrad jämförbarhet mellan bolag. Forskning kring hållbarhetsrapportering i noterade bolag har fångat upp ett flertal samband men det råder en avsaknad av forskning kring onoterade bolag. LÄS MER

4. 3. 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

5. 4. 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

7. 5. 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

   Master-uppsats, Göteborgs universitet/Graduate School

   Författare :Markus Ögren; Ulrika Ohlson; [2023-06-29]
   Nyckelord :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;

   Sammanfattning : 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. LÄS MER