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Nature’s Hidden Asset: Exploring Investors’ Awareness of Biodiversity

Ignatenko, Sofya LU (2023) EKHS35 20231
Department of Economic History
Abstract
This thesis studies the awareness of the Swedish financial sector on biodiversity and nature-related information by analyzing the external communication reports of firms listed on the NasdaqOMX stock exchange in Stockholm. The reports are analyzed with the help of a checklist and a Python script. The checklist covers key topics, including the importance of biodiversity in sustainable development, and the need for transparent reporting on nature-related impacts and risks. It addresses biodiversity conservation, threats, and the potential for biodiversity loss. To explain motivations for biodiversity-related information disclosure, a theoretical framework was built that is based on such theories as institutional, stakeholder, disclosure... (More)
This thesis studies the awareness of the Swedish financial sector on biodiversity and nature-related information by analyzing the external communication reports of firms listed on the NasdaqOMX stock exchange in Stockholm. The reports are analyzed with the help of a checklist and a Python script. The checklist covers key topics, including the importance of biodiversity in sustainable development, and the need for transparent reporting on nature-related impacts and risks. It addresses biodiversity conservation, threats, and the potential for biodiversity loss. To explain motivations for biodiversity-related information disclosure, a theoretical framework was built that is based on such theories as institutional, stakeholder, disclosure theories, legitimacy theory and accountability. The findings signal that investors are more inclined to refer to biodiversity and nature-related impacts in their reports in order to comply with the institutional regulatory pressure, uphold their legitimacy in the market by fostering positive engagement with stakeholders, and manage their risk portfolio effectively. (Less)
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author
Ignatenko, Sofya LU
supervisor
organization
course
EKHS35 20231
year
type
H2 - Master's Degree (Two Years)
subject
keywords
Biodiversity, biodiversity loss, nature-related impacts, non-financial reporting, investors, financial industry, TNFD
language
English
id
9125576
date added to LUP
2023-08-30 07:57:06
date last changed
2023-08-30 07:57:06
@misc{9125576,
  abstract     = {{This thesis studies the awareness of the Swedish financial sector on biodiversity and nature-related information by analyzing the external communication reports of firms listed on the NasdaqOMX stock exchange in Stockholm. The reports are analyzed with the help of a checklist and a Python script. The checklist covers key topics, including the importance of biodiversity in sustainable development, and the need for transparent reporting on nature-related impacts and risks. It addresses biodiversity conservation, threats, and the potential for biodiversity loss. To explain motivations for biodiversity-related information disclosure, a theoretical framework was built that is based on such theories as institutional, stakeholder, disclosure theories, legitimacy theory and accountability. The findings signal that investors are more inclined to refer to biodiversity and nature-related impacts in their reports in order to comply with the institutional regulatory pressure, uphold their legitimacy in the market by fostering positive engagement with stakeholders, and manage their risk portfolio effectively.}},
  author       = {{Ignatenko, Sofya}},
  language     = {{eng}},
  note         = {{Student Paper}},
  title        = {{Nature’s Hidden Asset: Exploring Investors’ Awareness of Biodiversity}},
  year         = {{2023}},
}