Sökning: "disclosure decisions"

Visar resultat 6 - 10 av 52 uppsatser innehållade orden disclosure decisions.

1. 6. Health data sharing and privacy among older people using smartwatches

   Master-uppsats, Uppsala universitet/Informationssystem

   Författare :Henrietta Apelthun; [2022]
   Nyckelord :health data; smartwatch; wearable device; data sharing; privacy concerns; privacy paradox; risk; trust; intentional behavior; disclosure behavior;

   Sammanfattning : Smartwatches can collect health data, location data and other sensitive information about users, and privacy concerns arise. This thesis aimed to investigate how older people (50-80 years old) in Sweden behave when it comes to privacy and health data. LÄS MER

3. 7. 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

4. 8. Show Your Hand : A Quantitative Study of ESG Disclosure in Connection with Financial Performance of Swedish Real Estate Firms

   Master-uppsats, KTH/Fastighetsföretagande och finansiella system

   Författare :Erik Andersson; Leonardo Leorato; [2022]
   Nyckelord :Sustainability; Financial performance; Green certifications; Total Return Index; Real Estate; Hållbarhet; Finansiell prestanda; Miljöcertifieringar; Totalavkastningsindex; Fastigheter;

   Sammanfattning : Several studies have been conducted with the purpose to investigate the connections between real estate financial performance and ESG performance, mostly on asset level. The literature on ESG disclosure and real estate financial performance is not as explored. LÄS MER

5. 9. To Disclose, or Not to Disclose, That Is the Question: The Impact of ESG Disclosure on Retail Investors in an IPO Setting

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

   Författare :Alfred Holmberg; Richard Haimov; [2022]
   Nyckelord :ESG; Disclosure; Information asymmetry; IPO; Retail investors;

   Sammanfattning : With limited research covering how the willingness to invest among retail investors is affected by IPO candidates disclosing their ESG information, this paper aims to contribute to the literature by using data obtained from an online questionnaire. Using the questionnaire, an experiment is constructed to investigate the investment decisions of retail investors when confronted with companies that disclose various ESG information to different extents in an IPO setting. LÄS MER

7. 10. Reviewing the Non-Financial Reporting Directive : An analysis de lege lata and de lege ferenda concerning sustainability reporting obligations for undertakings in the EU

   Uppsats för yrkesexamina på avancerad nivå, Uppsala universitet/Juridiska institutionen

   Författare :Jacqueline Björklund; [2021]
   Nyckelord :Non-Financial Reporting; sustainability; non-financial information; law; accounting; eu; eu-law; NFRD; Taxonomy; disclosure; Sweden; de lege ferenda; european green deal; disclosure regulation; Non-Financial Reporting Directive; SFDR; 2014 95; 2013 34; sustainable; icke-finansiell information; hållbarhetsrapportering; hållbarhetsrapport; eu-rätt; gröna given; taxonomi; 2014 95; direktiv 2014 95;

   Sammanfattning : The Non-Financial Reporting Directive (“NFRD”),[1]is an important contributor to the European Union’s (EU) goal of creating a more sustainable future for all. By requiring large public-interest entities to report non-financial information relating to sustainability matters, the NFRD increases business transparency and gives stakeholders the opportunity to make more informed investment decisions, monitor corporate activities and initiate discussions based on current practices. LÄS MER