Sökning: "ESG disclosure"
Visar resultat 1 - 5 av 43 uppsatser innehållade orden ESG disclosure.
1. Specificity in Non-Financial Disclosure - Regulated by Directive 2014/95/EU
Master-uppsats, Göteborgs universitet/Graduate SchoolSammanfattning : We use textual analysis of annual reports to investigate if ESG disclosures, including biodiversity, regulated by the Directive 2014/95/EU provide the market with decision-useful information. Several studies have examined whether the directive has increased the quality of ESG disclosure but with mixed results. LÄS MER
2. The Role of Impression Management in Sustainability Disclosure: Enhancing Legitimacy for Financial Institutions
Master-uppsats, Göteborgs universitet/Graduate SchoolSammanfattning : 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
3. 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
4. How Does ESG Impact Firms’ Financial Performance: Empirical evidence from European companies
Magister-uppsats, Lunds universitet/Företagsekonomiska institutionenSammanfattning : This study investigates the relationship between ESG factors and corporate financial performance (CFP) by using data from listed companies in the European market and Thomson Reuters’ ESG scores. The analysis reveals a complex picture, with mixed results for different ESG components. LÄS MER
5. Sustainability Reporting and the developing role of the ESG/Sustainability Controller : A qualitative study among Swedish medium and large sized companies
Master-uppsats, Umeå universitet/FöretagsekonomiSammanfattning : Sustainability is a universal topic that has gained in significance during the last decade due to the increased risks for society as well as the environment itself. Therefore, a lot more attention is given to how companies disclose upon their impact on environment, society and governance. LÄS MER