Sökning: "Environmental Social and Governance ESG Factors"

Visar resultat 1 - 5 av 61 uppsatser innehållade orden Environmental Social and Governance ESG Factors.

  1. 1. Green Numbers in Grey Areas: A study on what methods credit analysts use to integrate incomplete ESG data in the credit rating process

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

    Författare :Erik Voss-Schrader; Gustav Ryhre; [2024]
    Nyckelord :Credit; Debt; Rating; ESG; Epistemic;

    Sammanfattning : In response to the urgent need to address global warming, this study investigates the efforts of two credit rating agencies (CRAs), Aries and Orion, to integrate environmental, social, and governance (ESG) factors into their financial analyses amidst challenges posed by inconsistent and unstandardized data. Based on interviews with nine CRA representatives and Knorr Cetina's theory of epistemic cultures, the present study reveals the difficulties faced by the CRAs with directly linking ESG factors to credit ratings. LÄS MER

  3. 2. Power Play: The influence of energy prices on ESG Stocks’ performance during the Energy Crisis A quantitative study performed on the Swedish stock market

    Kandidat-uppsats, Göteborgs universitet/Företagsekonomiska institutionen

    Författare :Daniella Milojkovic; Jennifer Häggander; [2023-08-25]
    Nyckelord :;

    Sammanfattning : This research paper is focused on the impact of the European energy crisis on ESG (Environmental, Social, and Governance) stocks. The paper aims to examine the extent to which the performance of stocks with high ESG scores has been affected by energy prices and volatility during the energy crisis. LÄS MER

  4. 3. The effect of cross-border mergers & acquisitions as a driver of better corporate sustainability practices - A study on the post-acquisition context of selected target firms from Sri Lanka and Sweden

    Master-uppsats, Göteborgs universitet/Graduate School

    Författare :Buddhini Erosha Jayasinghe; Farjana Rifat; [2023-07-19]
    Nyckelord :Mergers and acquisitions M A ; cross-border; sustainability; corporate sustainability practices; Corporate Social Responsibility CSR ; Environmental-Social-Governance ESG framework; target firm; stakeholder theory; resource-based view; acquirer; Sri Lanka; Sweden;

    Sammanfattning : Companies typically strive to expand their realms. To do so, they rely on a series of organic and non-organic growth options, the latter including Mergers and Acquisitions (M&As). M&As continue to grow in number and frequency across national and regional borders in search of strategic complementarity. LÄS MER

  5. 4. THE IMPACT OF ESG PERFORMANCE AND EXTERNAL AUDIT OF ESG REPORTS ON STOCK LIQUIDITY

    Master-uppsats, Göteborgs universitet/Graduate School

    Författare :OSKAR GUSTAVSEN; OLLE ANDERSSON; [2023-06-29]
    Nyckelord :;

    Sammanfattning : Prior research on market reactions to environmental, social, and governance (ESG) factors has predominantly centered around financial performance. In this study we instead shed light on stock liquidity, a previously underexplored dimension of market reactions to ESG. LÄS MER

  7. 5. From Tree Huggers to Money Makers: How ESG Scores Boost Corporate Financial Performance in the EU

    Kandidat-uppsats,

    Författare :Martin Ekendahl; Philippa Hedström; [2023-06-29]
    Nyckelord :ESG score; financial performance; stakeholder theory; the EU; fixed effects model;

    Sammanfattning : This thesis examines the relationship between Environmental, Social, and Governance (ESG) scores and financial performance as measured by both accounting- and market-based measures; Return on Assets and Tobin's Q. The study takes a particular focus on the European Union (EU), more specifically on companies operating in the region and the union's strong commitment to achieving the Sustainable Development Goals (SDGs) and more general efforts towards a more sustainable future. LÄS MER