Sökning: "Firm disclosure"

Visar resultat 1 - 5 av 95 uppsatser innehållade orden Firm disclosure.

  1. 1. Taking Climate into Account - Carbon Management Tools for Investment Decisions and Progress Tracking at an Energy Company

    Master-uppsats, Lunds universitet/Innovationsteknik

    Författare :Rebecca Ahlin; Anna Malmberg; [2023]
    Nyckelord :Carbon accounting; carbon disclosure; carbon management; carbon management tools; environmental change management; internal carbon price; Technology and Engineering;

    Sammanfattning : 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. 2. 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 ekonomi

    Författare :Jonathan Bornemann; Ida Lennartsson; [2023]
    Nyckelord :SFDR; Private Equity; ESG disclosures; Greenwashing; Sustainability;

    Sammanfattning : 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

  4. 3. Has Key Audit Matter become standardized? : Comparative study between UK and Swedish mutually owned insurance companies.

    Magister-uppsats, Jönköping University

    Författare :Alfons Björn; Carl Byvald Olsson; [2023]
    Nyckelord :Key Audit Matter; ISA 701; Standardized; auditor s report; mutual insurance;

    Sammanfattning : Background/problematization: Traditionally, the auditor’s report was a short pass-or-fail statement with a few lines of text andstandardized wording. Critics have argued that the auditor’s report was a tedious anduninformative statement, more entity-specific and relevant information was wanted in theauditor’s report. LÄS MER

  5. 4. Social Brand Activism in a Changing Environment - A Qualitative Case Study on how Sportswear Organizations navigate Social Brand Activism whilst remaining Authentic

    C-uppsats, Handelshögskolan i Stockholm/Institutionen för företagande och ledning

    Författare :Lovisa Bivstedt; Miranda Sjöqvist; [2023]
    Nyckelord :Sportswear Organisations; Social Brand Activism; Navigation; Woke Washing; Disclosure;

    Sammanfattning : Through a qualitative study, this thesis aims to investigate how sportswear companies navigate in the new complex field of social brand activism while remaining authentic to their customers and stakeholders. The thesis is conducted in a case study setting, where a total of nine interviews were executed. LÄS MER

  7. 5. Frivillig revision : En kvantitativ studie om vad som kännetecknar företag som har valt frivillig revision

    Magister-uppsats, Högskolan i Borås/Akademin för textil, teknik och ekonomi

    Författare :Thomas Vasiliagos; Ella Melin Nylén; [2023]
    Nyckelord :Corporate Social Responsibility CSR ; CSR-disclosure; Global Reporting Initiative GRI ; Firm-specific characteristics; Annual report; Sweden; Frivillig revision; agentteori; informationsasymmetri; aktiebolag; storlek; tillväxt; lönsamhet; ekonomiska problem; skuldsättning; Sverige;

    Sammanfattning : År 2010 infördes en lag om frivillig revision i Sverige. Lagen innebär att företag som uppfyller minst två av följande gränsvärden får besluta om att inte ha någon revisor; högst 3 anställda, högst 3 miljoner i nettoomsättning och högst 1,5 miljoner i balansomslutning. LÄS MER