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ESG’s Impact on Nordic Corporations’ Materiality Reporting and Financial Performance

Edler, Jacob LU (2020) EKHK18 20201
Department of Economic History
Abstract
In 2005, the principle of ESG was introduced to the financial markets through the initiative, Principles for Responsible Investment. The initiative intended to urgently find a way to evaluate corporations based on their approaches towards environmental, social, and governance sustainability. The initiative was implemented during a time where the interest in sustainability and sustainable investing had reached new highs. The concept of ESG was pleasantly welcomed by the markets and quickly entered a state of upswing. Even though ESG was booming, few have paid attention to the materiality reporting that the corporations were publishing through the years. This study, therefore, aims to examine if corporations have been able to improve their... (More)
In 2005, the principle of ESG was introduced to the financial markets through the initiative, Principles for Responsible Investment. The initiative intended to urgently find a way to evaluate corporations based on their approaches towards environmental, social, and governance sustainability. The initiative was implemented during a time where the interest in sustainability and sustainable investing had reached new highs. The concept of ESG was pleasantly welcomed by the markets and quickly entered a state of upswing. Even though ESG was booming, few have paid attention to the materiality reporting that the corporations were publishing through the years. This study, therefore, aims to examine if corporations have been able to improve their materiality reporting amidst the ESG upswing, by examining the thirty largest publicly listed corporations in Sweden (OMXS30) during the time period of 2006-2018. The study will further examine if sustainable business models can motivate superior financial performance by observing seven Nordic “road model” corporations within the field of ESG. (Less)
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author
Edler, Jacob LU
supervisor
organization
course
EKHK18 20201
year
type
M2 - Bachelor Degree
subject
keywords
ESG, CSR, Financial Performance
language
English
id
9015455
date added to LUP
2020-08-18 12:32:48
date last changed
2020-08-18 12:32:48
@misc{9015455,
  abstract     = {In 2005, the principle of ESG was introduced to the financial markets through the initiative, Principles for Responsible Investment. The initiative intended to urgently find a way to evaluate corporations based on their approaches towards environmental, social, and governance sustainability. The initiative was implemented during a time where the interest in sustainability and sustainable investing had reached new highs. The concept of ESG was pleasantly welcomed by the markets and quickly entered a state of upswing. Even though ESG was booming, few have paid attention to the materiality reporting that the corporations were publishing through the years. This study, therefore, aims to examine if corporations have been able to improve their materiality reporting amidst the ESG upswing, by examining the thirty largest publicly listed corporations in Sweden (OMXS30) during the time period of 2006-2018. The study will further examine if sustainable business models can motivate superior financial performance by observing seven Nordic “road model” corporations within the field of ESG.},
  author       = {Edler, Jacob},
  keyword      = {ESG,CSR,Financial Performance},
  language     = {eng},
  note         = {Student Paper},
  title        = {ESG’s Impact on Nordic Corporations’ Materiality Reporting and Financial Performance},
  year         = {2020},
}