Sökning: "esg 2021"

Visar resultat 1 - 5 av 190 uppsatser innehållade orden esg 2021.

  1. 1. Specificity in Non-Financial Disclosure - Regulated by Directive 2014/95/EU

    Master-uppsats, Göteborgs universitet/Graduate School

    Författare :Matilda Frövenholt; Kevin Wirdéus; [2023-07-03]
    Nyckelord :Directive 2014 95 EU; ESG Disclosure; Biodiversity; Specificity; Textual Analysis; Named Entity Recognition; Market Reaction;

    Sammanfattning : We use textual analysis of annual reports to investigate if ESG disclosures, including biodiversity, regulated by the Directive 2014/95/EU provide the market with decision-useful information. Several studies have examined whether the directive has increased the quality of ESG disclosure but with mixed results. LÄS MER

  3. 2. The effect of ESG-linked compensation on firms' ESG performance

    Master-uppsats, Göteborgs universitet/Graduate School

    Författare :Naile Aliti; Zhaoyang Wen; [2023-07-03]
    Nyckelord :ESG-linked compensation; ESG performance; corporate governance; stakeholder welfare;

    Sammanfattning : This study examines the effect of having an ESG-linked compensation plan on ESG performance. In addition to that, board characteristics effect on linking ESG metrics to CEO compensation plans have been examined. LÄS MER

  4. 3. THE IMPACT OF ESG PERFORMANCE AND EXTERNAL AUDIT OF ESG REPORTS ON STOCK LIQUIDITY

    Master-uppsats, Göteborgs universitet/Graduate School

    Författare :OSKAR GUSTAVSEN; OLLE ANDERSSON; [2023-06-29]
    Nyckelord :;

    Sammanfattning : Prior research on market reactions to environmental, social, and governance (ESG) factors has predominantly centered around financial performance. In this study we instead shed light on stock liquidity, a previously underexplored dimension of market reactions to ESG. LÄS MER

  5. 4. The Impact of ESG-Scores on Portfolio Performance - A quantitative study on sustainable investments.

    Master-uppsats, Göteborgs universitet/Graduate School

    Författare :Max Ehrnström; Yacob Nehmé; [2023-06-29]
    Nyckelord :ESG investing; Abnormal returns; Sustainable investing and Financial performance;

    Sammanfattning : This report examines the relationship between ESG-scores and portfolio returns using the Fama-French five-factor and Carhart four-factor models. The data is collected from Refinitiv (2023) between 2003 and 2021 and consists of firms listed on the NYSE and NASDAQ stock exchange. LÄS MER

  7. 5. Comparison of High ESG Portfolio Performance in Germany and Switzerland

    Master-uppsats, Göteborgs universitet/Graduate School

    Författare :Nino Shakulashvili; Saud Talic; [2023-06-29]
    Nyckelord :ESG; Portfolio Performance; Fama French; Carhart; Risk Factors; Value; Size; Momentum; Germany; Switzerland;

    Sammanfattning : This study focuses on the relationship between stock return performance and sustainability, the latter taking the form of the Environmental, Social, and Governance (ESG) framework. The paper provides a comparative setting in which stocks of companies headquartered in Germany and Switzerland are examined. LÄS MER