lnu.sePublications
Change search
Link to record
Permanent link

Direct link
Alternative names
Publications (10 of 40) Show all publications
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.
Open this publication in new window or tab >>Accounting for Green Public Procurement
2024 (English)In: Presented at the 46th Annual Congress of the European Accounting Association, Bucharest, Romania, May 15-17, 2024, 2024Conference paper, Published paper (Refereed)
National Category
Business Administration
Research subject
Economy, Business administration
Identifiers
urn:nbn:se:lnu:diva-127696 (URN)
Conference
46th Annual Congress of the European Accounting Association, Bucharest, Romania, May 15-17, 2024
Available from: 2024-02-09 Created: 2024-02-09 Last updated: 2024-08-23Bibliographically approved
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
Open this publication in new window or tab >>Predictive Machine Learning in Assessing Materiality: The Global Reporting Initiative Standard and Beyond
Show others...
2024 (English)In: Artificial Intelligence for Sustainability: Innovations in Business and Financial Services / [ed] Thomas Walker;Stefan Wendt;Sherif Goubran;Tyler Schwartz, Palgrave Macmillan, 2024, p. 105-131Chapter in book (Refereed)
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.

Place, publisher, year, edition, pages
Palgrave Macmillan, 2024
Keywords
Sustainability reporting, Materiality assessment, Machine learning, Predictive validity
National Category
Business Administration
Research subject
Economy, Business administration
Identifiers
urn:nbn:se:lnu:diva-127476 (URN)10.1007/978-3-031-49979-1_6 (DOI)9783031499784 (ISBN)9783031499791 (ISBN)
Available from: 2024-02-04 Created: 2024-02-04 Last updated: 2024-02-26Bibliographically approved
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.
Open this publication in new window or tab >>Material Environmental Disclosure in Private and Public Reports
2023 (English)In: Presented at the 32nd Asian-Pacific Conference on International Accounting Issues, Gold Coast, Australia, October 15-17, 2023, 2023Conference paper, Published paper (Refereed)
National Category
Business Administration
Identifiers
urn:nbn:se:lnu:diva-127697 (URN)
Conference
32nd Asian-Pacific Conference on International Accounting Issues, Gold Coast, Australia, October 15-17, 2023
Note

Ej belagd 20240226

Available from: 2024-02-09 Created: 2024-02-09 Last updated: 2024-02-26Bibliographically approved
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.
Open this publication in new window or tab >>Sustainability Reporting: Opportunities and Challenges
2023 (English)In: Presented at AES (Akademin för ekonomistyrning i staten) Forskardag 2023, Stockholm University, January 12, 2023, 2023Conference paper, Oral presentation only (Refereed)
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”.

National Category
Business Administration
Research subject
Economy, Ekonomistyrning
Identifiers
urn:nbn:se:lnu:diva-124952 (URN)
Conference
Presented at AES (Akademin för ekonomistyrning i staten) Forskardag 2023, Stockholm University, January 12, 2023
Available from: 2023-09-29 Created: 2023-09-29 Last updated: 2023-11-16Bibliographically approved
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.
Open this publication in new window or tab >>The mitigation of negative environmental impacts
2023 (English)In: Presented at the MIRAI 2.0 Research and Innovation Conference: "Creating Resilient and Sustainable Societies", Umeå, Sweden, November 13-17, 2023, 2023Conference paper, Poster (with or without abstract) (Refereed)
National Category
Business Administration
Research subject
Economy, Business administration
Identifiers
urn:nbn:se:lnu:diva-124988 (URN)
Conference
MIRAI 2.0 Research and Innovation Conference: "Creating Resilient and Sustainable Societies", Umeå, Sweden, November 13-17, 2023
Available from: 2023-10-01 Created: 2023-10-01 Last updated: 2024-02-23Bibliographically approved
Berg, N. (2023). The Public Effect of Private Sustainability Reporting: Evidence from Incident-Based Engagement Strategy. Journal of Business Ethics, 182, 559-572
Open this publication in new window or tab >>The Public Effect of Private Sustainability Reporting: Evidence from Incident-Based Engagement Strategy
2023 (English)In: Journal of Business Ethics, ISSN 0167-4544, E-ISSN 1573-0697, Vol. 182, p. 559-572Article in journal (Refereed) 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.

Place, publisher, year, edition, pages
Springer, 2023
Keywords
Risk management, Private engagement, Institutional investors, Sustainability risks, Sustainability reporting, Financial performance
National Category
Business Administration
Research subject
Economy, Business administration
Identifiers
urn:nbn:se:lnu:diva-108361 (URN)10.1007/s10551-021-05007-8 (DOI)000725388000001 ()2-s2.0-85120556800 (Scopus ID)
Available from: 2021-12-03 Created: 2021-12-03 Last updated: 2024-04-08Bibliographically approved
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
Open this publication in new window or tab >>Corporate governance performance ratings with machine learning
Show others...
2022 (English)In: International Journal of Intelligent Systems in Accounting, Finance & Management, ISSN 1055-615X, E-ISSN 1099-1174, Vol. 29, no 1, p. 50-68Article in journal (Refereed) 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.

Place, publisher, year, edition, pages
John Wiley & Sons, 2022
Keywords
artificial intelligence, ESG, governance controversies, machine learning, performance of ESGratings, prediction, socially responsible investment
National Category
Business Administration
Research subject
Economy, Business administration
Identifiers
urn:nbn:se:lnu:diva-110907 (URN)10.1002/isaf.1505 (DOI)000770351100001 ()2-s2.0-85126475278 (Scopus ID)
Available from: 2022-03-21 Created: 2022-03-21 Last updated: 2022-12-16Bibliographically approved
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.
Open this publication in new window or tab >>Due-diligence and private environmental disclosure
2022 (English)In: Presented at Nationella Redovisningskonferensen, Lund, Sweden, December 1-2, 2022, 2022Conference paper, Published paper (Refereed)
National Category
Business Administration
Research subject
Economy, Business administration
Identifiers
urn:nbn:se:lnu:diva-118017 (URN)
Conference
Nationella Redovisningskonferensen, Lund, Sweden, December 1-2, 2022
Available from: 2022-12-20 Created: 2022-12-20 Last updated: 2023-09-22Bibliographically approved
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.
Open this publication in new window or tab >>The Value of Environmental, Social and Governance Factors
2022 (English)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, 2022Conference paper, Poster (with or without abstract) (Other academic)
National Category
Business Administration
Research subject
Economy, Business administration
Identifiers
urn:nbn:se:lnu:diva-118016 (URN)
Conference
MIRAI 2.0 Research and Innovation Conference - "Sharing ONE future: Integrative Knowledge and Sustainable Transformation towards a Better World", November 15-18, Fukuoka, Japan
Projects
GA22-SWE-0059
Available from: 2022-12-20 Created: 2022-12-20 Last updated: 2023-09-25Bibliographically approved
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
Open this publication in new window or tab >>An analysis of business actions in private social reporting
2021 (English)In: Handbook of Sustainability-Driven Business Strategies in Practice / [ed] Stefan Markovic;Cristina Sancha;Adam Lindgreen, Edward Elgar Publishing, 2021, p. 323-337Chapter in book (Refereed)
Place, publisher, year, edition, pages
Edward Elgar Publishing, 2021
National Category
Business Administration
Research subject
Economy, Business administration
Identifiers
urn:nbn:se:lnu:diva-108330 (URN)10.4337/9781789908350.00032 (DOI)2-s2.0-85130105664 (Scopus ID)9781789908343 (ISBN)
Available from: 2021-12-02 Created: 2021-12-02 Last updated: 2023-06-22Bibliographically approved
Organisations
Identifiers
ORCID iD: ORCID iD iconorcid.org/0000-0001-9670-5942

Search in DiVA

Show all publications