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Transparency and the sustainability reporting practice of Norwegian Companies

Drivdal, Benjamin
Master thesis
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masterthesis.PDF (1.715Mb)
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http://hdl.handle.net/11250/2383892
Utgivelsesdato
2015
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Samlinger
  • Master Thesis [3762]
Sammendrag
The world’s climate is changing, and companies around the world are irreversibly impacting

societies and the environment. Regulators are increasingly turning to non-financial disclosure

regulations as a tool to increase corporate transparency about social and environmental issues.

The goal is to make companies accountable for their impact on their environment and to

incentivize better corporate social and environmental performance. To achieve this,

stakeholders need information on how well corporations perform on these issues. This study

is aimed at finding out how transparent corporations are in disclosing quantitative

performance measures. This is done in a Norwegian context, drawing a sample of companies

affected by the 2013 amendment to the Norwegian Accounting Act. The amendment added

requirements for non-financial disclosure for large companies in Norway. This study used a

transparency framework to assess the transparency of annual reports from 2014. This revealed

a varying degree of transparency on the different categories in the framework. Most

importantly, this study found that transparency on environmental issues is alarmingly low.

Secondly, it found that the specificity of the Accounting Act may play a role in the variability

of transparency across different issues. Therefore, there is a need for more knowledge on how

the regulators’ tools are affecting performance.

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