Sökning: "environmental disclosure regulation"

Visar resultat 1 - 5 av 19 uppsatser innehållade orden environmental disclosure regulation.

1. 1. Mandating transparency on deforestation and ecosystem conversion

   Master-uppsats, Lunds universitet/Internationella miljöinstitutet

   Författare :Moritz Driescher; [2023]
   Nyckelord :sustainability reporting; mandatory disclosure; deforestation; ecosystem conversion; Earth and Environmental Sciences;

   Sammanfattning : The production of eggs, meat, and dairy products in the EU indirectly contributes to deforestation and ecosystem conversion (DEC) in Latin America due to extensive imports of soy for animal feed. This thesis explores under which preconditions the mandatory European Sustainability Reporting Standards for the agriculture and farming sector can increase transparency in the opaque soy supply chains and incentivize reductions of imported DEC. LÄS MER

3. 2. Drivers of Institutional ESG Investing

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

   Författare :Lars Sjöbom; [2023]
   Nyckelord :ESG; ESG investments; Financial Institutions; Banks; Institutional investors; Sustainability; EU Taxonomy; ESG; ESG investeringar; Finansiella institutioner; Banker; Institutionella investerare; Hållbarhet; EU taxonomi;

   Sammanfattning : This study analyzes the factors that influence environmental, social, and governance (ESG) investments in the Nordic region from the perspectives of institutional investors. The study aims to understand key drivers of ESG investments for institutional investors. LÄS MER

4. 3. Can targeted disclosure regulations facilitate the environmental transition of the shipping sector? : a study on the effect of the EU MRV Regulation on ship emissions

   Master-uppsats, SLU/Dept. of Economics

   Författare :Moa Lundkvist; [2023]
   Nyckelord :environmental disclosure regulation; maritime sector; shipping; targeted transparency; MRV regulation; EU; Regression Discontinuity Design RDD ;

   Sammanfattning : This research examines the impact of the EU Monitoring, Reporting, and Verification (MRV) regulation on ship emissions when calling at EU ports. The main question is whether ships that are required to report their emissions emit less due to the regulation. LÄS MER

5. 4. 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

7. 5. Can mandatory disclosure help to reduce industrial pollution? Assessing stakeholder use of the European Pollutant Release and Transfer Register in Germany.

   Master-uppsats, Lunds universitet/LUCSUS

   Författare :Lucas Wotzka; [2022]
   Nyckelord :Sustainability Science; Environmental regulation; industrial pollution; mandatory disclosure; E-PRTR; Social Sciences;

   Sammanfattning : Industrial pollution abatement is key to accomplishing sustainability goals. Mandatory disclosure of pollution data, e.g. through the European Pollutant Release and Transfer Register (E-PRTR), promises reducing pollution through public pressure from stakeholders, such as NGOs, the media, and investors. LÄS MER