Sökning: "sustainability disclosures"

Visar resultat 1 - 5 av 80 uppsatser innehållade orden sustainability disclosures.

  1. 1. Determinanter bakom anställda och lokalsamhällens grad av inflytande i onoterade svenska bolags hållbarhetsupplysningar: En kvantitativ studie om onoterade svenska bolags intressentupplysningar i en reglerad och frivillig rapporteringskontext mellan år 2018-2021

    Magister-uppsats, Göteborgs universitet/Företagsekonomiska institutionen

    Författare :Karl-Emil Vik; Filip Malmberg; [2023-08-10]
    Nyckelord :Hållbarhetsredovisning; Intressentupplysningar; Intressentteorin; Legitimitetsteorin; GRI; Anställda; Lokalsamhällen; CSR; CSRD; Årsredovisningslagen;

    Sammanfattning : Bakgrund & problematisering: Hållbarhetsrapportering har länge varit ett omdiskuterat område med stor variation mellan reglerad och frivillig rapportering, vilket har medfört en försämrad jämförbarhet mellan bolag. Forskning kring hållbarhetsrapportering i noterade bolag har fångat upp ett flertal samband men det råder en avsaknad av forskning kring onoterade bolag. 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 journey of accounting for nature: A qualitative study of the strive to account for nature through translation of the TNFD framework from a Scandinavian Institutionalism perspective

    Master-uppsats, Göteborgs universitet/Graduate School

    Författare :Markus Ögren; Ulrika Ohlson; [2023-06-29]
    Nyckelord :Taskforce of Nature-related Financial Disclosures TNFD ; Translation; Travel of ideas; Idea carriers; Accounting for nature; Calculative practices; Credibility; Salience; Legitimacy; Dis-embedding; Packaging; Unpacking;

    Sammanfattning : This thesis examines how the traveling idea of accounting for nature is translated and materialized into a standardized framework. This is interesting as there is a rising interest in how to report on environmental issues and this interest has now expanded beyond climate-related issues to nature more broadly. LÄS MER

  5. 4. 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

  7. 5. 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