Sökning: "Directive 2014 95 EU"

Visar resultat 6 - 10 av 34 uppsatser innehållade orden Directive 2014 95 EU.

1. 6. Utvecklingen av svenska företags hållbarhetsredovisningar : En innehållsanalys av OMXS30-företags hållbarhetsrapporter under påverkan av EU-direktiv 2014/95/EU

   Magister-uppsats, Linnéuniversitetet/Institutionen för ekonomistyrning och logistik (ELO)

   Författare :Aileen Bisset; Daniela Bjärmark; [2022]
   Nyckelord :Redovisning; hållbarhet; 2014 95 EU;

   Sammanfattning : Background: Sustainability is a highly important topic and businesses are expected to take greater responsibility and be more transparent about the effects they have on their surroundings. The EU has in Directive 2014/95/EU set a requirement that leading businesses produce a sustainability report. LÄS MER

3. 7. 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

4. 8. Sweden’s shift towards mandatory sustainability reporting : An investigation of non-financial disclosure by Swedish firms in light of the Directive 2014/95/EU

   Magister-uppsats, Uppsala universitet/Företagsekonomiska institutionen

   Författare :Ester Eriksson; Anton Lundberg; [2022]
   Nyckelord :Sustainability reporting; Investigation of non-financial disclosure; Directive 2014 95 EU;

   Sammanfattning : In 2014, the European Union enforced the new directive 2014/95/EU, shifting voluntary disclosure of non-financial information into mandatory. On December 31, 2016, the Swedish government implemented the directive into the Swedish Annual Account Act (ÅRL) with a more extensive regulation than stipulated by the EU's minimum requirements. LÄS MER

5. 9. The impact of mandatory non-financial disclosure and ESG score on financial performance and firm-risk- An empirical study of the Nordic market

   Master-uppsats, Göteborgs universitet/Graduate School

   Författare :Tina Nikkhoo; Hanna Lindbo; [2021-06-30]
   Nyckelord :Mandatory Non-Financial Disclosure; ESG Scores; Financial Performance; Firm-Risk; Nordic Market; Corporate Social Responsibility; EU Directive 2014 95 EU;

   Sammanfattning : This research investigates the impact of mandatory non-financial disclosure and ESG score on financial performance and firm-risk using a panel of 278 Nordic companies covering the time period 2014-2019. Using a Difference-in-Difference technique, the results imply that the accounting-based financial performance increases subsequent to the EU Directive 2014/95/EU, while the firm-risk is reduced. LÄS MER

7. 10. Mandatory ESG Disclosure and its Effect on Firm Performance

   Kandidat-uppsats,

   Författare :Anton Ahlqvist; Nathalie Jonoska; [2021-06-23]
   Nyckelord :Financial Firm Performance; Firm Performance; ESG; Non-Financial Information; NFI; CSR; Directive 2014 95 EU; Difference-in-Difference;

   Sammanfattning : With the intention to reach a more sustainable future, the EU implemented Directive 2014/95/EU in 2014, mandating large and public firms to start disclosing ESG information. The resulting changes are however first noticeable in the annual reports for 2017. LÄS MER