Is sustainable behavior profitable or is it just a necessity?
| dc.contributor.author | Björnerhag, Hannah | |
| dc.contributor.department | University of Gothenburg/Graduate School | eng |
| dc.contributor.department | Göteborgs universitet/Graduate School | swe |
| dc.date.accessioned | 2022-06-30T12:07:16Z | |
| dc.date.available | 2022-06-30T12:07:16Z | |
| dc.date.issued | 2022-06-30 | |
| dc.description | MSc in Accounting and Financial Management | en |
| dc.description.abstract | This thesis investigates the relationship between a firm’s share price and Greenhouse Gas (GHG) disclosure. Using a sample of Swedish listed firms from 2013 - 2019, I observe that there exist no significant relationship between share price and GHG disclosure. Although, there is an increasing trend of the amount of reported GHG disclosures, which could be explained by the legitimacy theory. Furthermore, I test and find that firms who follow the GRI framework, experiencing a positive increase in their share price. Finally, I show that the size of the firm, return on assets and earnings per share has a significant effect on the share price. | en |
| dc.identifier.uri | https://hdl.handle.net/2077/72473 | |
| dc.language.iso | eng | en |
| dc.relation.ispartofseries | 2022:31 | en |
| dc.setspec.uppsok | SocialBehaviourLaw | |
| dc.subject | Share price | en |
| dc.subject | disclosure of emissions | en |
| dc.subject | GHG | en |
| dc.subject | legitimacy theory | en |
| dc.subject | GRI | en |
| dc.title | Is sustainable behavior profitable or is it just a necessity? | en |
| dc.type | Text | |
| dc.type.degree | Master 2-years | |
| dc.type.uppsok | H2 |