Sökning: "Financial Disclosure"

Visar resultat 1 - 5 av 281 uppsatser innehållade orden Financial Disclosure.

  1. 1. In Pursuit of Legitimacy: A Decade of Non-Financial Reporting in the European Automotive Industry

    Master-uppsats, Göteborgs universitet/Graduate School

    Författare :Lukas Lidvall; Viktor Rafstedt; [2023-07-04]
    Nyckelord :;

    Sammanfattning : Non-Financial Reporting (NFR) has grown significantly in importance within corporate reporting, particularly in the automotive industry, which is struggling with substantial inherent environmental challenges. However, at the same time, many argue that the NFR in the automotive industry is lackluster and riddled with inconsistencies and information overload. LÄS MER

  3. 2. 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

  4. 3. The Role of Impression Management in Sustainability Disclosure: Enhancing Legitimacy for Financial Institutions

    Master-uppsats, Göteborgs universitet/Graduate School

    Författare :Sophie Victoria Schiereck; Silvia Bovina; [2023-06-29]
    Nyckelord :impression management; legitimacy; financial industry; ESG; sustainability strategy;

    Sammanfattning : 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

  5. 4. Exploring implications of the EU Taxonomy on funding and disclosure for Swedish SMEs

    Master-uppsats, SLU/Dept. of Economics

    Författare :Jessie Westerberg; Sofia Gren; [2023]
    Nyckelord :EU taxonomy; CSRD; GAR; BTAR; SMEs; Voluntary disclosure;

    Sammanfattning : In 2019 the EU taxonomy was launched as a classification system that aims to provide a common language and framework for sustainable finance. The purpose is to guide investors and businesses to identify environmentally sustainable economic activities to support the transition towards a low-carbon, resource-efficient economy by 2050 within the EU. LÄS MER

  7. 5. Textual Attributes of Integrated Reports and Economic Benefits: Evidence from a voluntary setting

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

    Författare :Tilde Emilsson; Ebba Kjellberg; [2023]
    Nyckelord :Integrated Reporting; Textual Attributes; Voluntary Disclosures; IIRF;

    Sammanfattning : This paper examines the economic benefits associated with textual attributes of Integrated Reports. Integrated Reporting is a corporate disclosure combining financial and non-financial information, and has since 2010 been mandatory for firms listed on the Johannesburg Stock Exchange. LÄS MER