Sökning: "Large Institutional Asset Owners"

Hittade 3 uppsatser innehållade orden Large Institutional Asset Owners.

  1. 1. ESG Integration Among Large Nordic Institutional Asset Owners : Mapping Large Nordic Institutional Asset Owners’ Approaches to Sustainability and ESG Integration in the Investment Process

    Master-uppsats, KTH/Hållbar utveckling, miljövetenskap och teknik

    Författare :Reto Ammann; [2019]
    Nyckelord :ESG Investing and Integration; Sustainable Investing; Responsible Investing; Large Institutional Asset Owners;

    Sammanfattning : Traditional investing is mainly concerned with creating a financial return on investment for the investor and hence disregards other non-financial issues such as adverse environmental and societal impacts. This negligence of negative impacts in the investment process is beginning to be addressed with the emergence of environmental, social, and governance (ESG) investing, socially responsible investing (SRI), and other sustainable investing types. LÄS MER

  3. 2. Vad är hållbar fondförvaltning? : En studie om hur oklarheter gällande hållbarhetsbegreppet påverkar fondmarknaden

    Magister-uppsats, Linköpings universitet/Företagsekonomi; Linköpings universitet/Filosofiska fakulteten

    Författare :Amanda Ringertz; Veronika Wallin; [2017]
    Nyckelord :Fund management; sustainability; conceptual problems; information asymmetries; institutional theory.; Fondförvaltning; hållbarhet; begreppsproblematik; informationsasymmetrier; institutionell teori.;

    Sammanfattning : Bakgrund: Det finns idag ett stort utbud av hållbara fonder på den svenska marknaden och intresset för att investera hållbart ökar. Dock finns det inte någon entydig definition av hållbarhet och därmed blir innebörden av ”hållbar fondförvaltning” diffus. LÄS MER

  4. 3. Component Depreciation in Swedish Real State Companies –A study of how private and municipal companies handle K3’s new requirement for component depreciation

    Master-uppsats, Göteborgs universitet/Företagsekonomiska institutionen

    Författare :Simon Lind; David Scherling; [2014-06-17]
    Nyckelord :K3; component depreciation; real estate; municipal company;

    Sammanfattning : Background and problem discussion: From the 1st of January 2014, the K3 framework developed by the Swedish Board for Accounting Standards became mandatory for large Swedish companies. K3 contains a requirement for tangible assets to be divided into components if the difference in consumption of the components was likely to be significant. LÄS MER