The value relevance of accounting and non financial information: from environmental, social and governance valuation to market value creation

Pariota, Eva (A.A. 2020/2021) The value relevance of accounting and non financial information: from environmental, social and governance valuation to market value creation. Tesi di Laurea in Financial reporting and performance measurement, Luiss Guido Carli, relatore Francesco Paolone, pp. 73. [Master's Degree Thesis]

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Abstract/Index

Literature review. he regulatory framework. The concept of value and the process of its creation. The ESG scores. The value relevance of ESG and sustainability in the NFD’s framework. The Covid-19 global pandemic and its effects on the oil and energy sector. The macroeconomic effects and trends. The financial market’s effects and trends. The empirical study. The objective and main hypotheses. The methodology. The data. Building the model. The results. The effect of the combined ESG score on stock’s prices. The effect of ESG’s single pillars on stock’s prices.

References

Bibliografia: pp. 52-59.

Thesis Type: Master's Degree Thesis
Institution: Luiss Guido Carli
Degree Program: Master's Degree Programs > Master's Degree Program in Management, English language (LM-77)
Chair: Financial reporting and performance measurement
Thesis Supervisor: Paolone, Francesco
Thesis Co-Supervisor: Magnanelli, Barbara Sveva
Academic Year: 2020/2021
Session: Autumn
Deposited by: Alessandro Perfetti
Date Deposited: 13 Jun 2022 13:23
Last Modified: 13 Jun 2022 13:23
URI: https://tesi.luiss.it/id/eprint/32648

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