Sökning: "ESG"

Visar resultat 1 - 5 av 6 avhandlingar innehållade ordet ESG.

  1. 1. Essays on ESG disclosure, performance and assurance

    Författare :Zelalem Abay; Göteborgs universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; ESG; disclosure; assurance; performance; signaling; monitoring; credit risk; risk-mitigation;

    Sammanfattning : In this dissertation, economic implications of ESG disclosure, performance and assurance are examined in three essays. It is evident in the recent developments that the need for a sustainable and responsible investments is beyond discussion and becoming inevitable. An integral element required to make such investments is ESG information. LÄS MER

  3. 2. Nexus between corporate sustainability and financial performance

    Författare :ABM Fazle Rahi; Jeaneth Johansson; Marita Blomkvist; Stefan Sundgren; Högskolan i Halmstad; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; sustainability; performance; profitability; corporate responsibility; ESG; multi-theoretical approach; macroeconomic factors; microeconomic factors; women on boards; board composition; sustainable development;

    Sammanfattning : To save the planet from previous devastating corporate actions, corporations have enormous responsibilities toward the environment, economy and society. Implementing corporate sustainability practices through establishing effective governance mechanisms can be considered a transformative initiative with potential implications for social and green innovation. LÄS MER

  4. 3. The ins and outs of ESG: a study on the spatialities of accounting change

    Författare :Emilia Cederberg; Handelshögskolan i Stockholm; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES;

    Sammanfattning : What to change, and how to do it, belong to the eternal concerns of life in organizations. Reflecting this, accounting research has a long history of interest in the role of calculations in change processes. “What counts” changes over time, inter-dependently with broader societal concerns such as sustainability. LÄS MER

  5. 4. Drivers of Going Green in Financial Markets and Corporate Networks

    Författare :Zahra Hashemzadeh; Nationalekonomiska institutionen; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Investor Behavior; Asset Pricing; Financial Markets; Corporate Network; Corporate Social Responsibility CSR ; ESG performance; Sustainability; Environmental performance; Climate Strike; Public Attention;

    Sammanfattning : This dissertation is a collection of three self-contained empirical papers developing the knowledge on environmental responsibility of investors and corporations.The first paper investigates how corporate environmental performance propagates in firm networks. LÄS MER

  7. 5. Economic Implications of Corporate Social Responsibility and Responsible Investments

    Författare :Cristiana Manescu; Göteborgs universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Corporate Social Responsibility; Strategic CSR; Socially Responsible Investments; Sustainability; Firm Profitability; Stock Returns; Statistical Learning Techniques; Variable Selection; Smooth Splines; Regression Trees; Data Envelopment Analysis; Difference-GMM; Risk-Factor Test; Market Efficiency; Control Functions Approach.;

    Sammanfattning : Paper 1 (with Catalin Starica): This study conducts an in-depth analysis of the association between a unique ten-dimensional set of Corporate Social Responsibility (CSR) scores and firm profitability, as measured by Return on Assets (ROA). We find that non-linear (semi or non-parametric) regression methods bring important improvements in explaining profitability relative to a classical linear approach. LÄS MER