Sökning: "Disclosure Practices"

Visar resultat 1 - 5 av 53 uppsatser innehållade orden Disclosure Practices.

  1. 1. Reviewing the Non-Financial Reporting Directive : An analysis de lege lata and de lege ferenda concerning sustainability reporting obligations for undertakings in the EU

    Uppsats för yrkesexamina på avancerad nivå, Uppsala universitet/Juridiska institutionen

    Författare :Jacqueline Björklund; [2021]
    Nyckelord :Non-Financial Reporting; sustainability; non-financial information; law; accounting; eu; eu-law; NFRD; Taxonomy; disclosure; Sweden; de lege ferenda; european green deal; disclosure regulation; Non-Financial Reporting Directive; SFDR; 2014 95; 2013 34; sustainable; icke-finansiell information; hållbarhetsrapportering; hållbarhetsrapport; eu-rätt; gröna given; taxonomi; 2014 95; direktiv 2014 95;

    Sammanfattning : The Non-Financial Reporting Directive (“NFRD”),[1]is an important contributor to the European Union’s (EU) goal of creating a more sustainable future for all. By requiring large public-interest entities to report non-financial information relating to sustainability matters, the NFRD increases business transparency and gives stakeholders the opportunity to make more informed investment decisions, monitor corporate activities and initiate discussions based on current practices. LÄS MER

  2. 2. Selection, Evaluation and Disclosure strategies : within the pheonomenom influencer marketing

    Uppsats för yrkesexamina på avancerad nivå, Umeå universitet/Företagsekonomi

    Författare :Vendela Steinvall; Anton Leif; [2021]
    Nyckelord :nfluencer marketing; Influencer selection; Influencer evaluation; Disclosure strategies; Influencer characteristics; Relationship between brand and influencer; Influencer marketing decision maker; Marketing strategies;

    Sammanfattning : Whilst influencer marketing has become a more common practice for decision makers within the field of influencer marketing, qualitative measurements are yet intangible and hard to measure, hence, requiring standardization. Recent scholars suggest that the phenomenon of influencer marketing have drastically changed over a short period of time, and there are reasons to believe that it is still changing. LÄS MER

  3. 3. Shedding Light on Sustainable Shipping: Examining Content and Motivations for Sustainability Reporting along the Shipping Value Chain

    Master-uppsats, Lunds universitet/Internationella miljöinstitutet

    Författare :Christian Andrew Bakken; [2021]
    Nyckelord :Sustainability Reporting; Shipping; Value Chain Analysis; Stakeholders; Business and Economics; Social Sciences;

    Sammanfattning : Sustainability reporting is the primary way corporate sustainability data is disseminated to stakeholders and the wider public. While sustainability reporting is growing, certain industries still lag, such as shipping. LÄS MER

  4. 4. The Adherence Level of Sustainability Disclosures and Firm Value : Empirical Study on the Impact of GRI Report’s Adherence Level in regard to Firm Value in the Manufacturing Industry in Europe.

    Magister-uppsats, Jönköping University

    Författare :Daniela Westerlund; [2021]
    Nyckelord :GRI; Sustainability Reporting; Sustainability Environmental Disclosure; Corporate Financial Sustainability Performance; Firm Value; Tobin’s Q; Stakeholder; Adherence Level.;

    Sammanfattning : Background: Sustainability reporting has become increasingly important for firms that want to appease their stakeholders and the society, whilst possibly increasing the corporate financial performance (CFP) of the firm. This is because sustainability disclosures currently work as the main channel for firms to inform their stakeholders of the CSR practices and environmental management carried out by the company. LÄS MER

  5. 5. 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