Sökning: "disclosure decisions"

Visar resultat 1 - 5 av 52 uppsatser innehållade orden disclosure decisions.

  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. Preferences for carbon information : a Discrete Choice Experiment with Swedish non-professional investors

    Master-uppsats, SLU/Dept. of Economics

    Författare :Mahesh Kumar Shrestha; [2023]
    Nyckelord :discrete choice experiment; investment preference; GHG target; carbon information; target progress; carbon disclosure; non-professional investors; impact investing; sustainable and responsible investments; SRI;

    Sammanfattning : GHG targets, an aspect of carbon disclosure are an integral part of corporate carbon management and overall carbon accounting. GHG targets and the target-related attributes – including target difficulty, target progress, and external validation of target as a science-based target, along with past GHG emission performance are attributes related to carbon information that is increasingly included in the corporate carbon disclosures. LÄS MER

  4. 3. 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

  5. 4. Investigating Consumer Perception and Speculative AI Labels for Creative AI Usage In Media

    Master-uppsats, KTH/Skolan för elektroteknik och datavetenskap (EECS)

    Författare :Aswath Sivakumaran; [2023]
    Nyckelord :Creative AI; Speculative Design Thinking; Consumer Perception; Consumer Choice; Consumer Labeling; Near-future Speculation; Kreativ AI; Spekulativt Designtänkande; Konsumentuppfattning; Konsumentval; Konsumentmärkning; Spekulation om nära framtiden;

    Sammanfattning : The growing importance of Creative AI and its uncertain impact on people necessitates more research. Current studies mainly focus on technical aspects, neglecting consumer perspectives. LÄS MER

  7. 5. Om insiderinformation och hur den bör hanteras - Särskilt vid byte av emittents verkställande direktör

    Uppsats för yrkesexamina på avancerad nivå, Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakulteten

    Författare :Victor le Calvé; [2023]
    Nyckelord :Förmögenhetsrätt; associationsrätt; finansrätt; EU-rätt; rättsekonomi; Law and Political Science;

    Sammanfattning : Access to information is the foundation for an efficient and well-functioning stock. In order to secure the market’s access to information, issuers are obligated to disclose price-sensitive information, also known as insider information. LÄS MER