Sökning: "qualitative disclosures"

Visar resultat 1 - 5 av 64 uppsatser innehållade orden qualitative disclosures.

1. 1. 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

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

   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

4. 3. Influencer Endorsements of E-Cigarette Brands on Instagram : A study of Gen Z perception of influencers endorsing e- cigarette brands on Instagram

   Magister-uppsats, Jönköping University/Internationella Handelshögskolan

   Författare :Isha Grover; Ander Jauregui; [2023]
   Nyckelord :Instagram; Influencer Marketing; Gen Z; E-cigarettes; E-cigarette influencers; Source Credibility; Sponsorship disclosures; Celebrity Endorsement;

   Sammanfattning : The widespread use of social media platforms and the emergence of influencer marketing have revolutionized brand-consumer interactions, particularly among the younger demographic. In line with this trend, the influence of e-cigarette influencers on Generation Z (Gen Z) has become a prominent area of research. LÄS MER

5. 4. The Future Of SustainabilityReporting In Emerging Economies: : A case study of the clothing industry in Bangladesh

   Master-uppsats, Karlstads universitet/Handelshögskolan (from 2013)

   Författare :Johan Wahlgren; Aslam Md Hossain; [2023]
   Nyckelord :Sustainability; sustainability reporting; emerging economies; Bangladesh.; Hållbarhet; hållbarhetsrapportering; tillväxtekonomier; Bangladesh.;

   Sammanfattning : This study aims to explore the future of sustainability reporting in emerging economies. The purpose is to better understand factors influencing sustainability reporting and its practice. Stakeholders' interest in sustainability has seen a rise in recent years. LÄS MER

7. 5. Does Directive (EU) 2022/2426 foster sustainability reporting quality? : A quantitative study on the compliance with, and quality of, the cross-cutting and topical standards derived from Directive (EU) 2022/2464

   Kandidat-uppsats, Linköpings universitet/Företagsekonomi

   Författare :Tobias Enander; Hampus Flygare; [2023]
   Nyckelord :Sustainability reporting quality SRQ ; sustainability disclosures; Directive EU 2022 2464 CSRD ; voluntary mandatory sustainability reporting; non- financial information NFI ;

   Sammanfattning : Background: On the 21st of April 2021, the EU Commission declared the adoption of Directive (EU) 2022/2464. This directive will significantly increase reporting requirements for companies within its scope. To this date, these sustainability standards are the most comprehensive yet and they aim to foster sustainability reporting quality. LÄS MER