Sökning: "CSR disclosure quality"

Visar resultat 1 - 5 av 15 uppsatser innehållade orden CSR disclosure quality.

  1. 1. CSR performance and financial performance: the moderating role of CSR disclosure quality

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

    Författare :Sofia Dagfalk; Sofia Vögeli; [2023]
    Nyckelord :CSR performance; Financial performance; Auditing of CSR disclosure; Audit provider; Auditor independence;

    Sammanfattning : This paper examines the moderating effect of CSR disclosure quality on the relationship between CSR performance and financial performance, using a sample of European listed firms. It is predicted that CSR performance, jointly with CSR disclosure quality, has a positive effect on financial performance. LÄS MER

  2. 2. Är det framgångsrikt att göra CSR-kommunikation tvingande?

    Kandidat-uppsats, Göteborgs universitet/Institutionen för journalistik, medier och kommunikation

    Författare :Lina Hellman; Filip Skoglund; [2022-08-01]
    Nyckelord :Informativitet; hållbarhetskommunikation; CSR; hållbarhetsredovisning;

    Sammanfattning : Is it successful to force CSR-communication? As the environmental crisis is becoming increasingly urgent, the world is taking precautions to prevent the crisis from escalating into a point of no return. One example of this is the directive 2014/95/EU, which was formulated to make companies provide high-quality environmental disclosures for stakeholders to rely on. LÄS MER

  3. 3. Corporate Social Responsibility in Variegated Political Environments: A Comparative Study of CSR Disclosure between China and Sweden

    Master-uppsats, Lunds universitet/Sociologi; Lunds universitet/Sociologiska institutionen

    Författare :Xu Kang; [2021]
    Nyckelord :Corporate social responsibility; institutional theory; political-institutional environment; corporate governance; China; Sweden; Social Sciences;

    Sammanfattning : Corporate social responsibility (CSR) is a widely publicised corporate practice that has become widespread across the globe in the context of globalisation. Still, past research has found considerable variation in the understanding and practice of CSR among companies in different national contexts. LÄS MER

  4. 4. CSR disclosure in Finland: Does comprehensive reporting enhance financial performance?

    Master-uppsats, Umeå universitet/Företagsekonomi

    Författare :Sebastian Söderholm; Frans-Waltteri Metsä-Tokila Metsä-Tokila; [2021]
    Nyckelord :CSR; Sustainability reporting; GRI;

    Sammanfattning : Corporate social responsibility (CSR) and sustainability have been rising topics in the contemporary business environment over the recent years and disclosing on sustainability have become increasingly important. While some countries have legislation mandating companies to report CSR, other countries leave the decision of reporting to the companies themselves. LÄS MER

  5. 5. The non- straightforward link between anti-corruption and CSR-reporting : A study assessing the quality of CSR disclosure regarding anti-corruption of four Swedish banks

    Uppsats för yrkesexamina på avancerad nivå, Umeå universitet/Företagsekonomi

    Författare :Elin Blom; Alexandra Larsson; [2020]
    Nyckelord :Sustainability reporting; CSR; anti-corruption; money laundry; corruption; CONI model; Consolidated Narrative Interrogation Model; GRI; Legitimacy theory; Stakeholder theory;

    Sammanfattning : In 2019, the two Swedish banks Swedbank and SEB was involved in what has been called one of the largest money laundry scandals. Money laundering is a critical sustainability issue for banks since their operations enable money from corrupt activities to be laundered into the financial system, hence diverts resources from education and health services. LÄS MER