Sökning: "Disclosure level"
Visar resultat 1 - 5 av 175 uppsatser innehållade orden Disclosure level.
1. Sambandet mellan företags verksamhetsålder och nivå av hållbarhet
Kandidat-uppsats, Högskolan i Gävle/FöretagsekonomiSammanfattning : Syfte: Hållbarhet blir mer och mer betydelsefullt i vår värld och investerare vill satsa på hållbara företag där pengarna arbetar för goda syften. Ett sätt att mäta hållbarhet är ESG-betyg, där företagen av värderingsföretag bedöms utifrån kriterier inom miljö, social hållbarhet och ägarstyrning. LÄS MER
2. Taking Climate into Account - Carbon Management Tools for Investment Decisions and Progress Tracking at an Energy Company
Master-uppsats, Lunds universitet/InnovationsteknikSammanfattning : Background: Climate change is becoming a more urgent issue, where global agreements and regulations are putting pressure on companies to calculate and disclose their greenhouse gas emissions to combat the problem. Other driving forces of carbon disclosure for companies include social, economic, and financial pressure, as well as firm specific internal factors. LÄS MER
3. Audit scope: disclosure practice and implications on audit pricing and audit delay
D-uppsats, Handelshögskolan i Stockholm/Institutionen för redovisning och finansieringSammanfattning : 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
4. Preferences for carbon information : a Discrete Choice Experiment with Swedish non-professional investors
Master-uppsats, SLU/Dept. of EconomicsSammanfattning : GHG targets, an aspect of carbon disclosure are an integral part of corporate carbon management and overall carbon accounting. GHG targets and the target-related attributes – including target difficulty, target progress, and external validation of target as a science-based target, along with past GHG emission performance are attributes related to carbon information that is increasingly included in the corporate carbon disclosures. LÄS MER
5. Calling the Bluff? - The Perspective of Nordic Private Equity Firms on the Implementation of the Sustainable Finance Disclosure Regulation
D-uppsats, Handelshögskolan i Stockholm/Institutionen för finansiell ekonomiSammanfattning : The Sustainable Finance Disclosure Regulation (SFDR) is the first mandatory ESG regulation in the EU. Since March 2021, the regulation has imposed ESG disclosure obligations for asset managers, including private equity firms, in a pursuit to increase transparency and mitigate greenwashing in the industry. LÄS MER