Sökning: "Voluntary Disclosures"

Visar resultat 1 - 5 av 57 uppsatser innehållade orden Voluntary Disclosures.

  1. 1. Analysing the development of materiality disclosures in sustainability reporting within the Swedish construction sector during the last decade

    Master-uppsats, Göteborgs universitet/Graduate School

    Författare :Nalika Sandamali; Sawani Pavithrani; [2023-07-03]
    Nyckelord :Sustainability Reporting; Global Reporting Initiatives; Materiality; Materiality Assessment; Institutional Theory;

    Sammanfattning : This study examines the disclosure of materiality assessments in sustainability reports of prominent Swedish construction firms, aiming to explore the extent to which companies adhered to GRI guidelines and whether there were any discernible shifts in disclosure practices from 2012 to 2021. We have used content analysis to gather data and analyse it through scoring. LÄS MER

  3. 2. 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

  4. 3. Legitimacy strategies in sustainability reporting : A study of negative disclosure strategies' impact on stakeholders

    Master-uppsats, Karlstads universitet/Handelshögskolan (from 2013)

    Författare :Ali Abdelamir; Gabriel Egerup; [2023]
    Nyckelord :Negative sustainability disclosure; legitimacy; legitimacy strategies;

    Sammanfattning : Sustainability reports should provide a balanced picture of a company’s sustainability aspects, but because of its voluntary nature, overly positive aspects are often presented (Holder-Webb et al., 2009; Lougee & Wallace, 2008). LÄS MER

  5. 4. Does Directive (EU) 2022/2426 foster sustainability reporting quality? : A quantitative study on the compliance with, and quality of, the cross-cutting and topical standards derived from Directive (EU) 2022/2464

    Kandidat-uppsats, Linköpings universitet/Företagsekonomi

    Författare :Tobias Enander; Hampus Flygare; [2023]
    Nyckelord :Sustainability reporting quality SRQ ; sustainability disclosures; Directive EU 2022 2464 CSRD ; voluntary mandatory sustainability reporting; non- financial information NFI ;

    Sammanfattning : Background: On the 21st of April 2021, the EU Commission declared the adoption of Directive (EU) 2022/2464. This directive will significantly increase reporting requirements for companies within its scope. To this date, these sustainability standards are the most comprehensive yet and they aim to foster sustainability reporting quality. LÄS MER

  7. 5. Examining Voluntary Corporate Disclosures about Reverse Factoring

    Master-uppsats, Göteborgs universitet/Graduate School

    Författare :Hina Aftab; Tanjin Farzana; [2022-06-30]
    Nyckelord :Supply Chain Finance; Reverse Factoring; Disclosure; Bid-ask spread;

    Sammanfattning : Reverse factoring (RF) is a working capital arrangement through which a buyer involves a financial institution to buy invoices from suppliers on a discount and repays such loan at a later date. This leads to a reduction in days receivable for the supplier. LÄS MER