Sökning: "Mandatory Non-Financial Disclosure"

Visar resultat 1 - 5 av 17 uppsatser innehållade orden Mandatory Non-Financial Disclosure.

1. 1. 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

3. 2. The Impact Of Mandatory Non-Financial Disclosure On The Profitability of Listed Financial Institutions.

   Magister-uppsats, Högskolan i Gävle/Avdelningen för ekonomi

   Författare :Melvin Bernard Kolleh; Michael Kusi Ofori; Stephen Addo; [2023]
   Nyckelord :;

   Sammanfattning : Title: The impact of Mandatory Non-financial Disclosure on the profitability of listed financial institutions. A quantitative study on Financial Institutions in the European Union.  Level: Master’s program in Business Administration, Accounting.  Authors: M. LÄS MER

4. 3. Setting the scene: from voluntary to mandatory sustainability reporting in Korea

   Master-uppsats, Lunds universitet/Internationella miljöinstitutet

   Författare :Silvia Kim; [2023]
   Nyckelord :Sustainability reporting; Reporting quality assessment; Best practice approach; South Korea; Scandinavia; Business and Economics;

   Sammanfattning : Sustainability Reporting (SR) has hitherto been discretionary in most Asian countries; however, a new paradigm – mandatory SR – is emerging in South Korea, provoked by the EU’s SR regulation, Non-Financial Reporting Directive (NFRD) and Corporate Sustainability Reporting Directive (CSRD). The Korean government plans to enforce SR legislation in 2025, targeting large firms. LÄS MER

5. 4. Does Mandatory Sustainability Reporting Decrease ESG-rating Disagreement? A Difference in Differences study on the EU Non-Financial Reporting Directive

   C-uppsats, Handelshögskolan i Stockholm/Institutionen för finansiell ekonomi

   Författare :Hugo Christensson; Elias Horn Maurin; [2022]
   Nyckelord :Corporate Social Responsibility; ESG Rating Disagreement; ESG Rating Agencies; Regulation; Disclosure;

   Sammanfattning : ESG-ratings are explicitly incorporated in investment decisions by investors with $121 trillion AUM. Ratings are based on diverse sustainability data, which is collected and synthesized by raters with different methodologies. The scores for identical stocks across raters have an observed correlation of 0. LÄS MER

7. 5. The impact of voluntary non-financial disclosure on profitability of listed companies

   Magister-uppsats, Högskolan i Gävle/Avdelningen för ekonomi

   Författare :Cloudy Matope; Oday Vaye G; [2022]
   Nyckelord :Voluntary non financial disclosure;

   Sammanfattning : Abstract Given the increasing concern for the global environmental issues and the related need for preservation of the ecosystem, voluntary non-financial disclosure has become more and more important to almost all economies today. However, empirical literature shows findings that are mixed, inconsistent and often contradictory; ranging from positive, to negative, to statistically insignificant relationships. LÄS MER