Sökning: "Disclosure Practices"

Visar resultat 21 - 25 av 70 uppsatser innehållade orden Disclosure Practices.

  1. 21. 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

  2. 22. 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

  3. 23. The Importance of Practices in Corporate Social Responsibility Disclosure. : A case study of Volvo Cars.

    Kandidat-uppsats, Jönköping University/Internationella Handelshögskolan

    Författare :Boris Maslarov; Toma Georgiev; [2021]
    Nyckelord :Volvo Cars; CSR; Disclosure; CSR Practices; Stakeholders; CSR Importance.;

    Sammanfattning : Background: In recent years, interest towards Corporate Social Responsibility (CSR) has increased, more specifically, the economic, environmental, and social impacts large corporations have on society. This has led to the increase in transparency of practices in CSR disclosure, and number of sustainability reports published in general. LÄS MER

  4. 24. A directive to change the wor(l)d of sustainability reporting - An initial examination of non-financial disclosure by Swedish companies in light of the Directive 2014/95/EU

    Master-uppsats, Göteborgs universitet/Graduate School

    Författare :Matilda Dahlenborg; Ellen Rohlén; [2020-07-01]
    Nyckelord :Directive 2014 95 EU; non-financial information; regulatory effect; comparability; mandatory disclosure; flexibility;

    Sammanfattning : In 2014 the European Union officially announced the Directive 2014/95/EU concerning disclosure of non-financial and diversity information, and consequently as of the financial year 2017, certain large undertakings are required to annually report information concerning the impact of their business activities related to the thematic categories ‘environmental matters’, ‘social & employee-related matters’, ‘respect for human rights’ and ‘anti-corruption & bribery matters’. Motivated by the desire to facilitate non-financial reporting practices for disclosure to enhance more sophisticated decision-making by stakeholders, the Directive allows for significant flexibility to capture the multidimensional nature of social and environmental issues for increased relevance, consistency and comparability of disclosures by undertakings in all sectors and across Member states. LÄS MER

  5. 25. The Communication of Corporate Social Responsibility in the Apparel Industry: : A Multi-Channel Investigation

    Magister-uppsats, Högskolan i Borås/Akademin för textil, teknik och ekonomi

    Författare :Lidy van Deursen; [2020]
    Nyckelord :Corporate social responsibility; CSR Communication; Apparel brands; Legitimacy;

    Sammanfattning : While corporate social responsibility (CSR) disclosure has proliferated in the apparel industry since the 1990s, CSR communications research remains underdeveloped. While the extant literature investigates how brands utilise CSR reports and websites to communicate CSR, little attention has been given to other communication channels. LÄS MER