Sökning: "disclosures"

Visar resultat 6 - 10 av 256 uppsatser innehållade ordet disclosures.

  1. 6. 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. 7. 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. 8. Influencer Endorsements of E-Cigarette Brands on Instagram : A study of Gen Z perception of influencers endorsing e- cigarette brands on Instagram

    Magister-uppsats, Jönköping University/Internationella Handelshögskolan

    Författare :Isha Grover; Ander Jauregui; [2023]
    Nyckelord :Instagram; Influencer Marketing; Gen Z; E-cigarettes; E-cigarette influencers; Source Credibility; Sponsorship disclosures; Celebrity Endorsement;

    Sammanfattning : The widespread use of social media platforms and the emergence of influencer marketing have revolutionized brand-consumer interactions, particularly among the younger demographic. In line with this trend, the influence of e-cigarette influencers on Generation Z (Gen Z) has become a prominent area of research. LÄS MER

  5. 9. Calling the Bluff? - The Perspective of Nordic Private Equity Firms on the Implementation of the Sustainable Finance Disclosure Regulation

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

    Författare :Jonathan Bornemann; Ida Lennartsson; [2023]
    Nyckelord :SFDR; Private Equity; ESG disclosures; Greenwashing; Sustainability;

    Sammanfattning : The Sustainable Finance Disclosure Regulation (SFDR) is the first mandatory ESG regulation in the EU. Since March 2021, the regulation has imposed ESG disclosure obligations for asset managers, including private equity firms, in a pursuit to increase transparency and mitigate greenwashing in the industry. LÄS MER

  7. 10. The Role of Scenario Analysis : Facilitation of the scenario analysis process with implementation guidance for organizations

    Master-uppsats, KTH/Skolan för industriell teknik och management (ITM)

    Författare :Elias Al Jazar; [2023]
    Nyckelord :Scenario Analysis; TCFD; Financial impact; Strategic decision making; Scenarioanalys; TCFD-ramverk; finansiell påverkan; strategisk beslutsfattande;

    Sammanfattning : Organizations face multiple types of climate-related risks and opportunities. This creates financial and strategic challenges for organizations to solve, thus creating different frameworks, such as the Task Force on Climate-Related Financial Disclosures (TCFD), that support organizations and increases their financial stability and strategic resiliency. LÄS MER