Sökning: "Environmental Disclosures"

Visar resultat 1 - 5 av 50 uppsatser innehållade orden Environmental Disclosures.

1. 1. Specificity in Non-Financial Disclosure - Regulated by Directive 2014/95/EU

   Master-uppsats, Göteborgs universitet/Graduate School

   Författare :Matilda Frövenholt; Kevin Wirdéus; [2023-07-03]
   Nyckelord :Directive 2014 95 EU; ESG Disclosure; Biodiversity; Specificity; Textual Analysis; Named Entity Recognition; Market Reaction;

   Sammanfattning : 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

3. 2. The journey of accounting for nature: A qualitative study of the strive to account for nature through translation of the TNFD framework from a Scandinavian Institutionalism perspective

   Master-uppsats, Göteborgs universitet/Graduate School

   Författare :Markus Ögren; Ulrika Ohlson; [2023-06-29]
   Nyckelord :Taskforce of Nature-related Financial Disclosures TNFD ; Translation; Travel of ideas; Idea carriers; Accounting for nature; Calculative practices; Credibility; Salience; Legitimacy; Dis-embedding; Packaging; Unpacking;

   Sammanfattning : This thesis examines how the traveling idea of accounting for nature is translated and materialized into a standardized framework. This is interesting as there is a rising interest in how to report on environmental issues and this interest has now expanded beyond climate-related issues to nature more broadly. LÄS MER

4. 3. Preferences for carbon information : a Discrete Choice Experiment with Swedish non-professional investors

   Master-uppsats, SLU/Dept. of Economics

   Författare :Mahesh Kumar Shrestha; [2023]
   Nyckelord :discrete choice experiment; investment preference; GHG target; carbon information; target progress; carbon disclosure; non-professional investors; impact investing; sustainable and responsible investments; SRI;

   Sammanfattning : 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. 4. It does not rain more in the UK : A corpus analysis comparing the optimism variable in Swedish and UK-based listed companies’ sustainability reports

   Kandidat-uppsats, Stockholms universitet/Engelska institutionen

   Författare :Lina de Neergaard; [2023]
   Nyckelord :;

   Sammanfattning : Abstract This thesis sets out to compare the level of optimism, quantified as the optimism variable, in UK and Swedish-based corporate Environmental, social, and corporate governance (“ESG”) disclosures published in English. The comparison is conducted by creating two corpora, one UK-based and one Swedish-based. LÄS MER

7. 5. Är det framgångsrikt att göra CSR-kommunikation tvingande?

   Kandidat-uppsats, Göteborgs universitet/Institutionen för journalistik, medier och kommunikation

   Författare :Lina Hellman; Filip Skoglund; [2022-08-01]
   Nyckelord :Informativitet; hållbarhetskommunikation; CSR; hållbarhetsredovisning;

   Sammanfattning : Is it successful to force CSR-communication? As the environmental crisis is becoming increasingly urgent, the world is taking precautions to prevent the crisis from escalating into a point of no return. One example of this is the directive 2014/95/EU, which was formulated to make companies provide high-quality environmental disclosures for stakeholders to rely on. LÄS MER