Sökning: "sasb"
Visar resultat 1 - 5 av 15 uppsatser innehållade ordet sasb.
1. Internationella standarder samt ickefinansiella rapporter: Skillnader inom implementering mellan ramverk : En jämförelse mellan GRI och SASB:s ramverk i USA
M1-uppsats, Högskolan i Gävle/Avdelningen för ekonomi; Högskolan i Gävle/FöretagsekonomiSammanfattning : Title: International standards in sustainability reports: The differences in applicationbetween the EU and the USA. Level: Bachelor Authors: Anna Wallberg & Sofia Lundgren Supervisor: Jan SvanbergDate: 2024 – January Background: Non-financial accounting and reporting is relevant in today's societybecause society has become more aware and involved in sustainability issues. LÄS MER
2. Do institutional investors care about material ESG disclosure? Evidence from the SASB standards
D-uppsats, Handelshögskolan i Stockholm/Institutionen för finansiell ekonomiSammanfattning : This paper examines the relationship between institutional ownership and SASB disclosure, by applying a linear probability model with fixed effects to our panel dataset. We find that certain groups of institutional investors demand SASB disclosure, and that their demand is sensitive to the disclosure costs faced by firms, namely information production and proprietary costs. LÄS MER
3. Redovisningskonsulter och hållbarhetsrapportering : En kvalitativ fallstudie om redovisningskonsulters utmaningar med hållbarhetsrapportering
Magister-uppsats, Linnéuniversitetet/Institutionen för management (MAN)Sammanfattning : Bakgrund: Hållbarhetsrapporten har utvecklats i snabb takt under de senaste åren och börjar få en allt större plats i företagens rapportering. Hållbarhetsrapporten blev reglerad i svensk lag år 2017, men innehållet i rapporten är till stor del frivillig och flexibel. LÄS MER
4. Sustainability Report in the context of pandemic from legitimacy theory and stakeholder theory perspective - A case study of Nordic Region Pharmaceutical companies
Magister-uppsats, Lunds universitet/Företagsekonomiska institutionenSammanfattning : Purpose: This study aims to determine how a company uses sustainability reporting to engage its stakeholders, with a view toward analysing legitimacy theory and stakeholder theory. Sustainability disclosure is a key source for determining whether a stakeholder will keep a relationship with a company. LÄS MER
5. International shareholder activism in Sweden : A study of BlackRocks’s influence in their Swedish holdings
Magister-uppsats, Uppsala universitet/Företagsekonomiska institutionenSammanfattning : The objective of this study was to gain increased knowledge regarding BlackRock’s ability to influence their Swedish owned companies. The scope of this thesis has been to study eight companies where BlackRock have holdings. LÄS MER