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Berg, N. & Pircher, B. (2024). Accounting for Green Public Procurement. In: Presented at the 46th Annual Congress of the European Accounting Association, Bucharest, Romania, May 15-17, 2024: . Paper presented at 46th Annual Congress of the European Accounting Association, Bucharest, Romania, May 15-17, 2024.
Åpne denne publikasjonen i ny fane eller vindu >>Accounting for Green Public Procurement
2024 (engelsk)Inngår i: Presented at the 46th Annual Congress of the European Accounting Association, Bucharest, Romania, May 15-17, 2024, 2024Konferansepaper, Publicerat paper (Fagfellevurdert)
HSV kategori
Forskningsprogram
Ekonomi, Företagsekonomi
Identifikatorer
urn:nbn:se:lnu:diva-127696 (URN)
Konferanse
46th Annual Congress of the European Accounting Association, Bucharest, Romania, May 15-17, 2024
Tilgjengelig fra: 2024-02-09 Laget: 2024-02-09 Sist oppdatert: 2024-08-23bibliografisk kontrollert
Svanberg, J., Öhman, P., Samsten, I., Neidermeyer, P., Rana, T. & Berg, N. (2024). Predictive Machine Learning in Assessing Materiality: The Global Reporting Initiative Standard and Beyond. In: Thomas Walker;Stefan Wendt;Sherif Goubran;Tyler Schwartz (Ed.), Artificial Intelligence for Sustainability: Innovations in Business and Financial Services (pp. 105-131). Palgrave Macmillan
Åpne denne publikasjonen i ny fane eller vindu >>Predictive Machine Learning in Assessing Materiality: The Global Reporting Initiative Standard and Beyond
Vise andre…
2024 (engelsk)Inngår i: Artificial Intelligence for Sustainability: Innovations in Business and Financial Services / [ed] Thomas Walker;Stefan Wendt;Sherif Goubran;Tyler Schwartz, Palgrave Macmillan, 2024, s. 105-131Kapittel i bok, del av antologi (Fagfellevurdert)
Abstract [en]

Sustainability reporting standards state that material information should be disclosed, but materiality is not easily nor consistently defined across companies and sectors. Research finds that materiality assessments by reporting companies and sustainability auditors are uncertain, discretionary, and subjective. This chapter investigates a machine learning approach to sustainability reporting materiality assessments that has predictive validity. The investigated assessment methodology provides materiality assessments of disclosed as well as non-disclosed sustainability items consistent with the impact materiality GRI (Global Reporting Initiative) reporting standard. Our machine learning model estimates the likelihood that a company fully complies with environmental responsibilities. We then explore how a state-of-the-art model interpretation method, the SHAP (SHapley Additive exPlanations) developed by Lundberg and Lee (A unified approach to interpreting model predictions. Advances in Neural Information Processing Systems, 2017-December, pp 4766–4775, 2017), can be used to estimate impact materiality.

sted, utgiver, år, opplag, sider
Palgrave Macmillan, 2024
Emneord
Sustainability reporting, Materiality assessment, Machine learning, Predictive validity
HSV kategori
Forskningsprogram
Ekonomi, Företagsekonomi
Identifikatorer
urn:nbn:se:lnu:diva-127476 (URN)10.1007/978-3-031-49979-1_6 (DOI)9783031499784 (ISBN)9783031499791 (ISBN)
Tilgjengelig fra: 2024-02-04 Laget: 2024-02-04 Sist oppdatert: 2024-02-26bibliografisk kontrollert
Berg, N. & Svanberg, J. (2023). Material Environmental Disclosure in Private and Public Reports. In: Presented at the 32nd Asian-Pacific Conference on International Accounting Issues, Gold Coast, Australia, October 15-17, 2023: . Paper presented at 32nd Asian-Pacific Conference on International Accounting Issues, Gold Coast, Australia, October 15-17, 2023.
Åpne denne publikasjonen i ny fane eller vindu >>Material Environmental Disclosure in Private and Public Reports
2023 (engelsk)Inngår i: Presented at the 32nd Asian-Pacific Conference on International Accounting Issues, Gold Coast, Australia, October 15-17, 2023, 2023Konferansepaper, Publicerat paper (Fagfellevurdert)
HSV kategori
Identifikatorer
urn:nbn:se:lnu:diva-127697 (URN)
Konferanse
32nd Asian-Pacific Conference on International Accounting Issues, Gold Coast, Australia, October 15-17, 2023
Merknad

Ej belagd 20240226

Tilgjengelig fra: 2024-02-09 Laget: 2024-02-09 Sist oppdatert: 2024-02-26bibliografisk kontrollert
Berg, N. (2023). Sustainability Reporting: Opportunities and Challenges. In: Presented at AES (Akademin för ekonomistyrning i staten) Forskardag 2023, Stockholm University, January 12, 2023: . Paper presented at Presented at AES (Akademin för ekonomistyrning i staten) Forskardag 2023, Stockholm University, January 12, 2023.
Åpne denne publikasjonen i ny fane eller vindu >>Sustainability Reporting: Opportunities and Challenges
2023 (engelsk)Inngår i: Presented at AES (Akademin för ekonomistyrning i staten) Forskardag 2023, Stockholm University, January 12, 2023, 2023Konferansepaper, Oral presentation only (Fagfellevurdert)
Abstract [sv]

Natalia Berg, docent vid Linnéuniversitetet visade resultat från sin forskning om hållbarhetsredovisning som bland annat väcker frågor om vad det är som rapporteras och vad det är som görs? Rubriken för presentationen, som gavs på engelska, var ”Sustainability reporting: Opportunities and Challenges”.

HSV kategori
Forskningsprogram
Ekonomi, Ekonomistyrning
Identifikatorer
urn:nbn:se:lnu:diva-124952 (URN)
Konferanse
Presented at AES (Akademin för ekonomistyrning i staten) Forskardag 2023, Stockholm University, January 12, 2023
Tilgjengelig fra: 2023-09-29 Laget: 2023-09-29 Sist oppdatert: 2023-11-16bibliografisk kontrollert
Berg, N. (2023). The mitigation of negative environmental impacts. In: Presented at the MIRAI 2.0 Research and Innovation Conference: "Creating Resilient and Sustainable Societies", Umeå, Sweden, November 13-17, 2023: . Paper presented at MIRAI 2.0 Research and Innovation Conference: "Creating Resilient and Sustainable Societies", Umeå, Sweden, November 13-17, 2023.
Åpne denne publikasjonen i ny fane eller vindu >>The mitigation of negative environmental impacts
2023 (engelsk)Inngår i: Presented at the MIRAI 2.0 Research and Innovation Conference: "Creating Resilient and Sustainable Societies", Umeå, Sweden, November 13-17, 2023, 2023Konferansepaper, Poster (with or without abstract) (Fagfellevurdert)
HSV kategori
Forskningsprogram
Ekonomi, Företagsekonomi
Identifikatorer
urn:nbn:se:lnu:diva-124988 (URN)
Konferanse
MIRAI 2.0 Research and Innovation Conference: "Creating Resilient and Sustainable Societies", Umeå, Sweden, November 13-17, 2023
Tilgjengelig fra: 2023-10-01 Laget: 2023-10-01 Sist oppdatert: 2024-02-23bibliografisk kontrollert
Berg, N. (2023). The Public Effect of Private Sustainability Reporting: Evidence from Incident-Based Engagement Strategy. Journal of Business Ethics, 182, 559-572
Åpne denne publikasjonen i ny fane eller vindu >>The Public Effect of Private Sustainability Reporting: Evidence from Incident-Based Engagement Strategy
2023 (engelsk)Inngår i: Journal of Business Ethics, ISSN 0167-4544, E-ISSN 1573-0697, Vol. 182, s. 559-572Artikkel i tidsskrift (Fagfellevurdert) Published
Abstract [en]

This study examines whether private information exchange between institutional investors and public companies in engagement dialogs on sustainability issues improves the publicly disclosed measurements of the target company’s financial and non-financial performance and transparency. It uses a unique dataset containing 326 private reports related to environmental, social, and anti-corruption recommendations to address material incidents among publicly traded MSCI World Index portfolio companies of Nordic institutional investors. The results indicate that target companies appear to have similar values with matched companies on sustainability performance and transparency ratings in the 3 years following the initiation of private reporting. Unexpected sustainability incidents are subsequently reflected in the next year’s fall in the market value of target companies relative to MSCI World Index. This paper provides empirical evidence for the legitimacy-based provision of private sustainability information used in a larger disclosure system of public companies.

sted, utgiver, år, opplag, sider
Springer, 2023
Emneord
Risk management, Private engagement, Institutional investors, Sustainability risks, Sustainability reporting, Financial performance
HSV kategori
Forskningsprogram
Ekonomi, Företagsekonomi
Identifikatorer
urn:nbn:se:lnu:diva-108361 (URN)10.1007/s10551-021-05007-8 (DOI)000725388000001 ()2-s2.0-85120556800 (Scopus ID)
Tilgjengelig fra: 2021-12-03 Laget: 2021-12-03 Sist oppdatert: 2024-04-08bibliografisk kontrollert
Svanberg, J., Ardeshiri, T., Samsten, I., Öhman, P., Neidermeyer, P. E., Rana, T., . . . Danielson, M. (2022). Corporate governance performance ratings with machine learning. International Journal of Intelligent Systems in Accounting, Finance & Management, 29(1), 50-68
Åpne denne publikasjonen i ny fane eller vindu >>Corporate governance performance ratings with machine learning
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2022 (engelsk)Inngår i: International Journal of Intelligent Systems in Accounting, Finance & Management, ISSN 1055-615X, E-ISSN 1099-1174, Vol. 29, nr 1, s. 50-68Artikkel i tidsskrift (Fagfellevurdert) Published
Abstract [en]

We use machine learning with a cross-sectional research design to predict governance controversies and to develop a measure of the governance component of the environmental, social, governance (ESG) metrics. Based on comprehensive governance data from 2,517 companies over a period of 10 years and investigating nine machine-learning algorithms, we find that governance controversies can be predicted with high predictive performance. Our proposed governance rating methodology has two unique advantages compared with traditional ESG ratings: it rates companies' compliance with governance responsibilities and it has predictive validity. Our study demonstrates a solution to what is likely the greatest challenge for the finance industry today: how to assess a company's sustainability with validity and accuracy. Prior to this study, the ESG rating industry and the literature have not provided evidence that widely adopted governance ratings are valid. This study describes the only methodology for developing governance performance ratings based on companies' compliance with governance responsibilities and for which there is evidence of predictive validity.

sted, utgiver, år, opplag, sider
John Wiley & Sons, 2022
Emneord
artificial intelligence, ESG, governance controversies, machine learning, performance of ESGratings, prediction, socially responsible investment
HSV kategori
Forskningsprogram
Ekonomi, Företagsekonomi
Identifikatorer
urn:nbn:se:lnu:diva-110907 (URN)10.1002/isaf.1505 (DOI)000770351100001 ()2-s2.0-85126475278 (Scopus ID)
Tilgjengelig fra: 2022-03-21 Laget: 2022-03-21 Sist oppdatert: 2022-12-16bibliografisk kontrollert
Berg, N. (2022). Due-diligence and private environmental disclosure. In: Presented at Nationella Redovisningskonferensen, Lund, Sweden, December 1-2, 2022: . Paper presented at Nationella Redovisningskonferensen, Lund, Sweden, December 1-2, 2022.
Åpne denne publikasjonen i ny fane eller vindu >>Due-diligence and private environmental disclosure
2022 (engelsk)Inngår i: Presented at Nationella Redovisningskonferensen, Lund, Sweden, December 1-2, 2022, 2022Konferansepaper, Publicerat paper (Fagfellevurdert)
HSV kategori
Forskningsprogram
Ekonomi, Företagsekonomi
Identifikatorer
urn:nbn:se:lnu:diva-118017 (URN)
Konferanse
Nationella Redovisningskonferensen, Lund, Sweden, December 1-2, 2022
Tilgjengelig fra: 2022-12-20 Laget: 2022-12-20 Sist oppdatert: 2023-09-22bibliografisk kontrollert
Berg, N. (2022). The Value of Environmental, Social and Governance Factors. In: Presented at MIRAI 2.0 Research and Innovation Conference - "Sharing ONE future: Integrative Knowledge and Sustainable Transformation towards a Better World", November 15-18, Fukuoka, Japan: . Paper presented at MIRAI 2.0 Research and Innovation Conference - "Sharing ONE future: Integrative Knowledge and Sustainable Transformation towards a Better World", November 15-18, Fukuoka, Japan.
Åpne denne publikasjonen i ny fane eller vindu >>The Value of Environmental, Social and Governance Factors
2022 (engelsk)Inngår i: Presented at MIRAI 2.0 Research and Innovation Conference - "Sharing ONE future: Integrative Knowledge and Sustainable Transformation towards a Better World", November 15-18, Fukuoka, Japan, 2022Konferansepaper, Poster (with or without abstract) (Annet vitenskapelig)
HSV kategori
Forskningsprogram
Ekonomi, Företagsekonomi
Identifikatorer
urn:nbn:se:lnu:diva-118016 (URN)
Konferanse
MIRAI 2.0 Research and Innovation Conference - "Sharing ONE future: Integrative Knowledge and Sustainable Transformation towards a Better World", November 15-18, Fukuoka, Japan
Prosjekter
GA22-SWE-0059
Tilgjengelig fra: 2022-12-20 Laget: 2022-12-20 Sist oppdatert: 2023-09-25bibliografisk kontrollert
Semenova, N. (2021). An analysis of business actions in private social reporting. In: Stefan Markovic;Cristina Sancha;Adam Lindgreen (Ed.), Handbook of Sustainability-Driven Business Strategies in Practice: (pp. 323-337). Edward Elgar Publishing
Åpne denne publikasjonen i ny fane eller vindu >>An analysis of business actions in private social reporting
2021 (engelsk)Inngår i: Handbook of Sustainability-Driven Business Strategies in Practice / [ed] Stefan Markovic;Cristina Sancha;Adam Lindgreen, Edward Elgar Publishing, 2021, s. 323-337Kapittel i bok, del av antologi (Fagfellevurdert)
sted, utgiver, år, opplag, sider
Edward Elgar Publishing, 2021
HSV kategori
Forskningsprogram
Ekonomi, Företagsekonomi
Identifikatorer
urn:nbn:se:lnu:diva-108330 (URN)10.4337/9781789908350.00032 (DOI)2-s2.0-85130105664 (Scopus ID)9781789908343 (ISBN)
Tilgjengelig fra: 2021-12-02 Laget: 2021-12-02 Sist oppdatert: 2023-06-22bibliografisk kontrollert
Organisasjoner
Identifikatorer
ORCID-id: ORCID iD iconorcid.org/0000-0001-9670-5942