Sökning: "sustainability disclosure"

Visar resultat 1 - 5 av 179 uppsatser innehållade orden sustainability disclosure.

  1. 1. In Pursuit of Legitimacy: A Decade of Non-Financial Reporting in the European Automotive Industry

    Master-uppsats, Göteborgs universitet/Graduate School

    Författare :Lukas Lidvall; Viktor Rafstedt; [2023-07-04]
    Nyckelord :;

    Sammanfattning : Non-Financial Reporting (NFR) has grown significantly in importance within corporate reporting, particularly in the automotive industry, which is struggling with substantial inherent environmental challenges. However, at the same time, many argue that the NFR in the automotive industry is lackluster and riddled with inconsistencies and information overload. LÄS MER

  3. 2. Analysing the development of materiality disclosures in sustainability reporting within the Swedish construction sector during the last decade

    Master-uppsats, Göteborgs universitet/Graduate School

    Författare :Nalika Sandamali; Sawani Pavithrani; [2023-07-03]
    Nyckelord :Sustainability Reporting; Global Reporting Initiatives; Materiality; Materiality Assessment; Institutional Theory;

    Sammanfattning : This study examines the disclosure of materiality assessments in sustainability reports of prominent Swedish construction firms, aiming to explore the extent to which companies adhered to GRI guidelines and whether there were any discernible shifts in disclosure practices from 2012 to 2021. We have used content analysis to gather data and analyse it through scoring. LÄS MER

  4. 3. The Role of Impression Management in Sustainability Disclosure: Enhancing Legitimacy for Financial Institutions

    Master-uppsats, Göteborgs universitet/Graduate School

    Författare :Sophie Victoria Schiereck; Silvia Bovina; [2023-06-29]
    Nyckelord :impression management; legitimacy; financial industry; ESG; sustainability strategy;

    Sammanfattning : This study explores the usage of sustainability disclosure in the financial field. Sustainability disclosure has become a relevant practice for companies to display their sustainability commitment, given stakeholder and regulatory pressure in recent years. LÄS MER

  5. 4. Svenska bankers kommunikation kring indirekt klimatpåverkan

    Kandidat-uppsats, Högskolan i Skövde/Institutionen för handel och företagande

    Författare :Mårten Hansson Reuter; [2023]
    Nyckelord :CSR Corporate Social Responsibility ; Sustainability reports; Legitimacy; Legitimacy strategies; Indirect climate impact; CSR; Hållbarhetsrapporter; Legitimitet; Legitimitetstrategier; Indirekt klimatpåverkan;

    Sammanfattning : Bakgrund: I samband med att samhället strävar efter en mer fossilfri ekonomi och lagstiftare upprättar allt fler direktiv för vad en hållbarhetsrapport skall innehålla blir kraven på företag allt större. Banker har som investering- och finansieringsinstitut en miljöpåverkan genom de investeringar de hanterar. LÄS MER

  7. 5. 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