Sökning: "Disclosure Practices"

Visar resultat 1 - 5 av 70 uppsatser innehållade orden Disclosure Practices.

  1. 1. 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

  3. 2. The Role of Impression Management in Sustainability Disclosure: Enhancing Legitimacy for Financial Institutions

    Master-uppsats, Göteborgs universitet/Graduate School

    Författare :Sophie Victoria Schiereck; Silvia Bovina; [2023-06-29]
    Nyckelord :impression management; legitimacy; financial industry; ESG; sustainability strategy;

    Sammanfattning : This study explores the usage of sustainability disclosure in the financial field. Sustainability disclosure has become a relevant practice for companies to display their sustainability commitment, given stakeholder and regulatory pressure in recent years. LÄS MER

  4. 3. Audit scope: disclosure practice and implications on audit pricing and audit delay

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

    Författare :Zhixing Liu; Shiyuan Xu; [2023]
    Nyckelord :Audit fee; Audit delay; Audit scope; Audit process;

    Sammanfattning : Using a sample of FTSE 100 firms spanning from 2019 to 2022, this study documents auditors' audit scope disclosure in practice after the introduction of revised auditing standards related to auditors' report in the UK. We provide evidence on actual disclosure of audit components and audit coverage benchmarks used. LÄS MER

  5. 4. Green or Greed? Examining the Nexus Between Sovereign Green Bonds and National Climate Targets

    Master-uppsats, Lunds universitet/Ekonomisk-historiska institutionen

    Författare :Pontus Hällgren; [2023]
    Nyckelord :Business and Economics;

    Sammanfattning : The fight against climate change has reached a critical point, requiring financial flows to align with climate-resilient pathways. This thesis investigates the alignment between sovereign green bonds and national climate targets. LÄS MER

  7. 5. A SYSTEMATIC REVIEW OF ATTRIBUTE-BASED ENCRYPTION FOR SECURE DATA SHARING IN IoT ENVIRONMENT.

    Master-uppsats, Stockholms universitet/Institutionen för data- och systemvetenskap

    Författare :Faith Nnenna Onwumere; [2023]
    Nyckelord :IoT; ABE; Attribute-based Encryption; CP-ABE; KP-ABE; Internet of Things; Cryptography; Smart Devices;

    Sammanfattning : Internet of Things (IoT) refers to a network of global and interrelated computing devices that connects humans and machines. It connects anything that has access to the internet and creates an avenue for data and information exchange. LÄS MER