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The Global ETD Search service is a free service for researchers
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Showing 1 to 3 of 3 (0.232 seconds)Spelling suggestions: "subject:"hållbarhetsredovisa"" "subject:"hållbarhetsredovisning""
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Hållbarhet inom artikel 9-fonder : En analys av svenska artikel 9-fonders hållbarhetsprestandaBok, Annie, Sohl, Filippa January 2024 (has links)
During recent times, the interest in sustainable investments has significantly increased. One of the factors behind this trend is the implementation of the EU taxonomy, which aims to promote capital allocation to sustainable activities by establishing a unified classification of economic activities that meet sustainability criteria. This initiative aims to create a standardized framework for assessing sustainability, thereby facilitating investment decisions in line with long-term sustainable economic and environmental goals. Another essential legislation contributing to the growing attention towards sustainable finance is the EU’s Sustainable Finance Disclosure Regulation (SFDR). This regulation seeks to promote sustainability within the financial sector by introducing comprehensive disclosure requirements for financial actors, including reporting obligations to enhance transparency and enable informed decisions considering sustainability aspects. The aim of the study is to investigate the compliance with SFDR among Swedish Article 9 funds. Through a qualitative research design with a deductive approach, the study examines how SFDR is implemented and its impact on investors’ decision-making. Three semi-structured interviews were conducted to gain insights into the practical application of SFDR. The qualitative approach facilitated a deeper understanding of SFDR’s implementation, fund reporting practices regarding sustainability, and its impact on investors. The results indicate significant variation in fund reporting practices, posing challenges for both investors and fund companies to navigate the financial landscape. Despite shared commitments to adhere to SFDR requirements and sustainability goals, there is room for improvement to increase transparency and comparability between funds.
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Sustainable Finance : A Study on How Sustainable Finance Instruments are Being Implemented to Promote Sustainability in the Real Estate and Construction Industries / Sustainable Finance : En studie om hur hållbara finansieringsinstrument implementeras för att främja hållbarhet i fastighets- och byggbranschenVashisht, Priya January 2023 (has links)
Human practices linked with speedy industrialization and globalization have, unfortunately,caused severe harm to the Planet. In the vicious circle for development, Countries proceededtowards forming developed economies, which resulted in rapid depletion of the available renewable and non-renewable resources. It was only after the effects of such reckless practices started showing globally (in terms of environmental issues such as climate change, rising pollution levels, etc.) that the realization about saving the Planet started settling in. Over the years, studies have been conducted to evaluate the damages caused to the Planet through several heavy industrial practices or even through smaller household practices (such as improper waste segregation and waste disposal), and attempts have been made to sensitize the world population about such issues and the growing need to incorporate sustainability intobusiness practices as well as a way of living. The Real Estate and Construction industries have been infamous for having practices which have not been considerate towards the environment. There have been numerous reports about harmful practices, such as the use of certain materials, which have had enormous emissions and have caused depletion of the environment. One of the ways the industry is now looking to make a positive impact is by adopting sustainability practices with finance, thus giving rise to the practice of ‘sustainable finance’ or ‘green finance’. This thesis focuses on studying how certain green finance instruments (sustainability linked bonds, green bonds, circular economy and impact investing) are being implemented for financing green projects and thereby promoting sustainability in the long run in these industries. The study has been conductive using a qualitative approach. The methodology involved adopting the triangulation method, including empirical data collection through extensive literature review along with conducting semi-structured interviews with professionals working iiwithin the field of green finance. The data collected was then analysed via an inductive approach. The conclusion derived from the data collected shows a growing trend and a changing mindset (including accepting the risks involved) towards accepting the use of these green finance instruments in the best interest of the environment. The process of quantifying the impact caused by the use of green finance instruments as compared to the conventional finance methods is ongoing, and as a result, these instruments are still being researched and reworked for improvisation, which is an ongoing process. However, the presence of malpractices such as greenwashing serves as a hindrance to sustainable finance. Another major issue regarding this is the quantification of greenwashing. This also brings to light the need for increased regulation in this field. Nonetheless, it can be clearly concluded there is huge future scope for such instruments in the future. / Mänsklig verksamhet i samband med snabb industrialisering och globalisering har tyvärr orsakat allvarliga skador på planeten. I den onda cirkeln för utveckling fortsatte länderna mot att bilda utvecklade ekonomier, vilket resulterade i snabb utarmning av tillgängliga förnybara och icke-förnybara resurser. Det var först när effekterna av sådana hänsynslösa metoder började visa sig globalt (i form av miljöproblem som klimatförändringar, ökande föroreningsnivåer etc.) som insikten om att rädda planeten började slå igenom. Under årens lopp har studier genomförts för att utvärdera de skador som orsakats planeten genom flera tunga industriella metoder eller till och med genom mindre hushållsmetoder (såsom felaktig avfallssegregering och avfallshantering), och försök har gjorts för att sensibilisera världsbefolkningen om sådana frågor och det växande behovet av att integrera hållbarhet i affärsmetoder såväl som ett sätt att leva. Fastighets- och byggbranschen har varit ökänd för att ha metoder som inte har varit hänsynsfulla mot miljön. Det har kommit många rapporter om skadliga metoder, till exempel användning av vissa material, som har haft enorma utsläpp och orsakat utarmning av miljön. Ett av de sätt som branschen nu försöker påverka positivt är genom att anta hållbarhetspraxis inom finans, vilket har gett upphov till "hållbar finans" eller "grön finans". Denna avhandling fokuserar på att studera hur vissa gröna finansieringsinstrument (hållbarhetslänkade obligationer, gröna obligationer, cirkulär ekonomi och impact investing) implementeras för att finansiera gröna projekt och därigenom främja hållbarhet på lång sikt i dessa branscher. Studien har genomförts med hjälp av en kvalitativ ansats. Metoden innebar att använda trianguleringsmetoden, inklusive insamling av empiriska data genom omfattande litteraturgenomgång tillsammans med semistrukturerade intervjuer med yrkesverksamma som arbetar inom området grön finansiering. De insamlade uppgifterna analyserades sedan med hjälp av en induktiv metod. Slutsatsen från de insamlade uppgifterna visar en växande trend och ett förändrat tankesätt (inklusive att acceptera de risker som finns) mot att acceptera användningen av dessa gröna finansieringsinstrument i miljöns bästa intresse. Processen att kvantifiera den påverkan som orsakas av användningen av gröna finansieringsinstrument jämfört med konventionella finansieringsmetoder pågår, och som ett resultat forskas dessa instrument fortfarande och omarbetas för improvisation, vilket är en pågående process. Förekomsten av oegentligheter som greenwashing utgör dock ett hinder för hållbar finansiering. En annan viktig fråga när det gäller detta är kvantifieringen av greenwashing. Detta belyser också behovet av ökad reglering på detta område. Trots detta kan man tydligt dra slutsatsen att det finns ett enormt framtida utrymme för sådana instrument i framtiden.
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Licence to Talk : Sustainability Managers and their Managerial Realities within the Corporate Sustainability ParadoxEl hajjari Borg, Mounia, Sundberg, Elin January 2021 (has links)
While sustainability-dedicated managers and related titles represent a profession that has hardly existed for more than a decade, it is not surprising that the field of research concentrating on these professionals is in itself relatively new. With an increasing demand for corporations to take their social and environmental responsibility, and a corporate sustainability characterized by tension and paradox, we found it of importance to explore the role and entanglements of these professionals. By analysing 17 in-depth interviews with sustainability-dedicated professionals from the private sector in Sweden, our interpretation is that sustainability managers hold the function of selling sustainability, with talk as their main weapon. Expressly, in the intersection between business-case logics and sustainability logics, sustainability managers have to, above all, make a convincing case for sustainability, inwards and outwards. Therefore, they draw dynamically on different narratives which we conceptualise in three roles: the chameleon, the pragmatic, and the nagging manager. Through these roles, we intend to capture the fluidity with which the managers relate and engage with sustainability, and hence we do not mean to ossify a role’s dynamics within a single, static or stereotypical category. We discuss these findings and concepts to the background of previous studies and existing literature.
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