Indikatorer har blivit ett effektivt hjälpmedel för företag att mäta hållbarheten av verksamheten och presentera företagens arbete inom ekonomiska, miljömässiga och sociala frågor. Därmed har denna studie utformats med syftet att kartlägga vilka sociala och miljömässiga indikatorer, samt antal, som företag på Stockholmbörsen valt att rapportera. Vidare är syftet att undersöka huruvida faktorer som företagsstorlek och bransch har påverkan på antalet och typen av indikatorer som nämns i företagens rapporter. Denna studie klassificeras som dokumentstudie och tillämpar en kvantitativ metod med en deduktiv ansats. Populationen utgörs av 76 företag som är listade på Nasdaq OMX Stockholm som rapporterar utifrån ramverket GRI. Insamlingen av data har skett utifrån företagens årsredovisningar och hållbarhetsrapporter. Deskriptiva analyser har tillämpats för att undersöka mängden och frekvensen av rapporterade indikatorer. Regressionsanalyser har genomförts i programmet SPSS för att se om det förekommer några samband mellan antal indikatorer och faktorerna företagsstorlek samt branschtillhörighet. Studiens resultat presenteras i tabeller och under analysen har resultaten jämförts mot både den praktiska och teoretiska referensramen samt mot tidigare forskning. Studiens resultat visade en stor spridning gällande antal indikatorer som företagen väljer att rapportera samt att fler sociala indikatorer rapporterats än miljömässiga. Dessutom visade regressionsanalysen ett samband mellan antal indikatorer som företagen rapporterar och branschtillhörighet. Branscherna basmaterial och konsumtion rapporterar flest indikatorer medan finans- och sjukvårdsbranscherna rapporterar minst antal. Det erhölls inget positivt samband mellan företagsstorlek och antalet indikatorer.  Eftersom denna studie endast innefattar svenska företag och ser till ett år vore det av intresse att jämföra mängden indikatorer som rapporteras mellan olika länder samt att se eventuell förändring av hållbarhetsrapportering över en längre tid. / Indicators have been an efficient tool for companies to measure the sustainability of the business and present their work within economy, environmental and social questions. Therefore, this study has been designed with the aim to identify the type and quantity of social and environmental indicators reported by companies on the Stockholm Stock Exchange. Furthermore, the purpose is to examine whether factors such as company size and industry type have an impact on the number and type of indicators mentioned in the companies' reports. This study is classified as a document study and applies a quantitative method and a deductive research approach. The population consists of 76 companies listed on Nasdaq OMX Stockholm, which reports are based on the GRI framework. The collection of data was based on the company's annual report and sustainability reports. Descriptive analyzes were applied to investigate the amount and frequency of reported indicators. Regression analysis was conducted in the SPSS program to see if there is any correlation between the number of indicators and factors as company size and industry type. The study results are presented in tables and the analysis results have been compared with both the practical and the theoretical framework and the previous research. The result that emerged from the study showed that more social indicators are reported than environmental indicators and there is big variation when it comes to the number of indicators that companies choose to report. In addition, regression analysis showed a positive correlation between the number of indicators which companies report, and industry type. Industries like basic materials and consumption report the most indicators while the financial and healthcare industries reported the fewest. The study showed no positive correlation between company size and the number of indicators. Because this study is only performed on Swedish companies and is specified on one year, it would be of interest to compare the number of indicators reported between countries and to see change in sustainability reporting over time.

This study will validate several key results from previous studies of bank loan announcement effects by using the data from Hong Kong market following the 1997 Asian crisis. Banks are believed to play a unique role in financial market which could effectively reduce the problem of information asymmetry and moral hazard. Banks could access borrowers’ inside information which is not available to other participants. Thus bank loan announcements convey valuable information to the market, and market response of the stock price should be positive. However, because of the significant reform in both financial market and information market, the valuation of bank loan announcement conveyed need to be reconsidered. This study investigates whether banks are still “unique” in the financial market or whether they are like middlemen between borrowers and investors. Data used in this study is collected from the Hong Kong Stock Exchange Index, and a standard event study with the market model is applied in the research to conduct the empirical analysis. The results suggest bank loan announcements are associated with significantly higher positive abnormal returns than non-bank loan announcements. Based on the market model of event study, market response is found to be significantly positive for loan syndication, short maturity loan and borrower’s debt ratio, and negatively related to firm size and loan size. Bank loans with refinancing and capital expenditure and no specific purpose have significantly higher positive abnormal returns, and borrowers with property and industrial industry type have more significant positive abnormal returns compared to other industry type. The findings also suggest the Hong Kong stock market is efficient in both strong and semi-strong form for bank loan announcements. A strong evidence of information leakage problem is found for non-bank loan announcements. The results are generally consistent with the existing literature.