| 1. |
- Svanberg, Jan, et al.
(författare)
-
Prediction of Controversies and Estimation of ESG Performance : An Experimental Investigation Using Machine Learning
- 2023
-
Ingår i: Handbook of Big Data and Analytics in Accounting and Auditing. - Singapore : Springer Publishing Company. - 9789811944598 - 9789811944604 ; , s. 65-87
-
Bokkapitel (refereegranskat)abstract
- We develop a new methodology for computing environmental, social, and governance (ESG) ratings using a mode of artificial intelligence (AI) called machine learning (ML) to make ESG more transparent. The ML algorithms anchor our rating methodology in controversies related to non-compliance with corporate social responsibility (CSR). This methodology is consistent with the information needs of institutional investors and is the first ESG methodology with predictive validity. Our best model predicts what companies are likely to experience controversies. It has a precision of 70–84 per cent and high predictive performance on several measures. It also provides evidence of what indicators contribute the most to the predicted likelihood of experiencing an ESG controversy. Furthermore, while the common approach of rating companies is to aggregate indicators using the arithmetic average, which is a simple explanatory model designed to describe an average company, the proposed rating methodology uses state-of-the-art AI technology to aggregate ESG indicators into holistic ratings for the predictive modelling of individual company performance.Predictive modelling using ML enables our models to aggregate the information contained in ESG indicators with far less information loss than with the predominant aggregation method.
|
|
| 2. |
|
|
| 3. |
- Lozano, Rodrigo, et al.
(författare)
-
Collaboration for organizational sustainability limits to growth: Developing a factors, benefits, and challenges framework
- 2021
-
Ingår i: Sustainable Development. - : John Wiley & Sons. - 0968-0802 .- 1099-1719. ; 29:4, s. 728-737
-
Tidskriftsartikel (refereegranskat)abstract
- Collaboration plays a key role in the contribution of organizations (civil society, corporate, and public sector ones) to sustainability; nonetheless, there has been limited research on collaboration elements, benefits, and challenges. A survey was developed for investigating collaboration for organizational sustainability (through elements, benefits,and challenges), to which 253 full responses were obtained. The survey responses were analyzed using Friedman tests, correlations, and multivariate statistical analyses.The results provide insights into the rankings of the elements, benefits, and challenges. The multivariate statistical analyses show that when organizations increase their collaboration on two element factors (business-oriented and society-oriented), there will be both benefits and challenges. The optimal solution to collaboration for organizational sustainability is where the factors are balanced in such a way that there are sufficient benefits but fewer challenges. If collaboration is unbridled, then the challenges will outweigh the benefits, thus there are limits to the implementation and growth of collaboration. From the analyses, the research proposes the “Organizational sustainability collaboration” framework dependent on the factors, the benefits, and the challenges obtained from collaborating, which can help organizations understand and better collaborate, so that benefits are maximized, and the challenges curtailed
|
|
| 4. |
- de Kwant, Colin, et al.
(författare)
-
The role of product design in circular business models : an analysis of challenges and opportunities for electric vehicles and white goods
- 2021
-
Ingår i: Sustainable Production and Consumption. - Amsterdam : Elsevier. - 2352-5509. ; 27, s. 1728-1742
-
Tidskriftsartikel (refereegranskat)abstract
- Pursuing sustainability implies setting a multitude of open-ended goals to address environmental and socioeconomic issues today as well as those for future generations. The circular economy (CE) paradigm appears more focused regarding goals and agency to address environmental issues by using the economic system. However, companies and governments aiming to operationalize CE in practice, it has been claimed, will face six key challenges limiting the CE “net sustainability impact” potential. This work focuses on the challenges for manufacturers to adopt and operationalize CE for their business. The two key levers for manufacturers to navigate on their path from the linear (take-make-dispose) to a sustainable CE are innovating and designing of the business model and of their products. To date, however, understanding the role of product design in developing circular business models has received little attention in research. This review article builds upon the CE literature foundation, including definitions, challenges, and business modeling frameworks needed to better understand the role of product design. Building on the work of several highly cited CE-centric literature reviews and voices in research and industry, we selected and merged complementing frameworks: Slowing-Closing-Narrowing, Circular Design, and the Circular Business Model Innovation framework. To understand how to put these frameworks into practice, we analyzed CE's links with electric vehicle and white goods research and industry perspectives respectively and collectively. The review and analysis of CE and selected industries’ research was supported by a co-occurrence keyword analysis of 5,960 most cited papers in CE as well as the two product categories, electric vehicles and white goods. The analysis indicated limited maturity and linkage of circular business models and role of product design toward a CE in the research literature for the product categories. This result corroborated the knowledge gap and guided our focus in searching for further research and industry clues. We structured the clues of interest that were specific to or common across product categories and industries, using the integrated framework to visualize our Design for X conclusion. The merged framework visualizes how paths toward CE by design and logic of value creation, delivery, and capturing may differ. To conclude, the authors’ own experience and literature examples from relevant industry-leading and start-up companies are used to apply the framework and reveal strengths, weaknesses, opportunities, and threats. Future research and industry experiments focused on the circular business models based on product service systems and design for CE strategies identified, will be needed to test and extend the framework to other product categories and industry sectors.
|
|
| 5. |
|
|
| 6. |
- Lind, Hans, 1950-, et al.
(författare)
-
Belåningsgrader och lånevillkor : en studie av husköpare våren 2008
- 2009
-
Rapport (övrigt vetenskapligt/konstnärligt)abstract
- Den internationella utvecklingen när det gäller huspriser och en kraftig ökning av antalet hushåll som tvingas sälja sin bostad leder naturligtvis till frågan om samma sak kommer att hända här. Utifrån den negativa internationella bilden kan man säga att resultaten av denna studie i huvudsak ger skäl till en mer optimistisk bild av situationen:- Den genomsnittliga belåningsgraden är relativt låg (drygt 60%) , även om det var en fjärdedel som hade en belåningsgrad på över 88%.- En mycket liten grupp av hushållen oroar sig för inte klara sina boendekostnader. Endast 2% kände en stor oro och förklaringen är rimligen att inkomstnivå är relativt hög bland de hushåll som köpt bostad under den aktuella tiden. I media har rapporterats att det skett en kraftig procentuell ökning av antalet exekutiva auktioner, men det är viktigt att notera att detta räknas från en mycket låg nivå i absoluta tal och därför motsäger inte detta resultatet i denna studie som pekar på att enbart en mycket liten grupp av hushåll kommer att drabbas av detta. Även om det är en tragedi i det enskilda falletär det därför inte troligt att det blir ett stort samhällsekonomiskt problem eller att det blir storakreditförluster för bankerna.Ska man peka på några oroande drag är det:- Många hushåll har alla lån på rörlig ränta vilket kan ge stora utgiftsökningar om räntorna stiger. Eftersom räntehöjningar normalt sker i uppåtgående konjunkturer kan det dock mycket väl vara så att hushållen klarar dessa höjningar.- Många hushåll amorterar inget och det gör att den långsiktiga belåningsgraden kan bli ett problem. Även om huspriserna inte fallit nämnvärt hittills, bedömer de flesta experter att huspriserna även i Sverige långsiktigt kommer att falla och då kan amorteringsbehovet öka. Avslutningsvis kan man säga att en orsak till husköparnas relativt goda ekonomiska situation är att man har gjort en "boendekarriär". De allra flesta har ägt en bostadsrätt eller egnahem redan innan och prisökningarna under de sista 5-10 åren har rimligen bidragit till att denna grupp har kunna bygga upp ett betydande eget kapital. Samtidigt har naturligtvis denna utveckling gjort det svårare att ta steget från hyresrätt till ägd bostad.
|
|
| 7. |
- Lind, Hans, 1950-, et al.
(författare)
-
Skatteeffekter i samband med flytt mellan egnahem och bostadsrätt
- 2008
-
Rapport (övrigt vetenskapligt/konstnärligt)abstract
- Den svenska fastighetsbeskattningen har flera olika komponenter. När man talar omfastighetsskatt är det i första hand den löpande beskattningen som åsyftas, men det finns ocksåskatter som är knutna till själva transaktionen, främst realisationsvinstbeskattning ochstämpelskatten. I debatten har det lyfts fram att dessa skatter kan ha negativa konsekvensergenom att det uppstår inlåsningseffekter av olika slag.Syftet med denna rapport är i första hand att i detalj beräkna hur stora merkostnader somskattesystemet skapar i samband med en flytt. Kalkyler görs för- två städer med olika prisnivå (Stockholm resp Gävle)- för ett pensionärshushåll (som flyttar från en villa till en bostadsrätt) och för en barnfamilj(som flyttar från en bostadsrätt till en villa)- för pensionärshushållet görs en uppdelning efter hur länge man bott på orten- för barnfamiljen görs en uppdelning utifrån om man har uppskov på tidigarerealisationsvinstbeskattning eller ej.Detta ger totalt 8 olika fall.I samtliga fall antas att inkomsterna hos hushållen är sådan att inga särskilda bidrag utgår.Kalkylen är uppbyggt så att alla engångskostnader, t ex stämpelskatten, finansieras med lånoch det som redovisas är förändringen i hushållets löpande månadskostnad före respektiveefter flytten. I tabellerna nedan sammanfattas resultatet. Det antas att hushållen köper enbostad som kostar lika som det som de får för den som de säljer (5 miljoner i Stockholm,2 miljoner i Gävle).Översikt pensionärsalternativFörändring i månadsutgiftStockholm - bott länge +4618, varav amortering: 1 925Stockholm - bott ca 10 år + 1510, varav amortering: 550Gävle- bott länge +475, varav amortering: 92Gävle- bott ca 10 år +17, (ingen amortering pga inget lån)Översikt barnfamiljFörändring i månadsutgiftStockholm - inget tidigare uppskov +2405, varav amortering: 592Stockholm - tidigare uppskov +3369, varav amortering: 1203Gävle- - inget tidigare uppskov +1047, varav amortering: 139Gävle- tidigare uppskov +1047, varav amortering: 139Som framgår av tabellerna är det betydande kostnadsökningar pga de transaktionsrelateradeskatterna, särskilt vid höga prisnivåer som de som antogs i Stockholmsfallet. Den störstakostnadsökningen uppstår för pensionshushåll som bott länge i sitt hus och för barnfamiljersom redan tidigare har ett uppskov med en realisationsvinstskatt.
|
|
| 8. |
-
Handbook of Big Data and Analytics in Accounting and Auditing
- 2023
-
Samlingsverk (redaktörskap) (övrigt vetenskapligt/konstnärligt)abstract
- This handbook collects the most up-to-date scholarship, knowledge, and new developments of big data and data analytics by bringing together many strands of contextual and disciplinary research. In recent times, while there has been considerable research in exploring the role of big data, data analytics, and textual analytics in accounting, and auditing, we still lack evidence on what kinds of best practices academics, practitioners, and organizations can implement and use. To achieve this aim, the handbook focuses on both conventional and contemporary issues facing by academics, practitioners, and organizations particularly when technology and business environments are changing faster than ever. All the chapters in this handbook provide both retrospective and contemporary views and commentaries by leading and knowledgeable scholars in the field, who offer unique insights on the changing role of accounting and auditing in today’s data and analytics driven environment. Aimed at academics, practitioners, students, and consultants in the areas of accounting, auditing, and other business disciplines, the handbook provides high-level insight into the design, implementation, and working of big data and data analytics practices for all types of organizations worldwide. The leading scholars in the field provide critical evaluations and guidance on big data and data analytics by illustrating issues related to various sectors such as public, private, not-for-profit, and social enterprises. The handbook’s content will be highly desirable and accessible to accounting and non-accounting audiences across the globe.
|
|
| 9. |
- Semenova, Natalia, Dr, 1978-, et al.
(författare)
-
Private engagement by nordic institutional investors on environmental, social, and governance risks in global companies
- 2019
-
Ingår i: Corporate governance. - : John Wiley & Sons. - 0964-8410 .- 1467-8683. ; 27:2, s. 144-161
-
Tidskriftsartikel (refereegranskat)abstract
- Research question/issueThe paper examines private engagements related to environmental, social, and governance (ESG) incidents as a corporate governance mechanism used by Nordic institutional investors to influence MSCI World companies. The questions addressed are how an agent‐led collaborative engagement is carried out, what are the characteristics of the target companies selected, and if the successful engagements can improve ESG performance compared with pre‐engagement and incomplete cases.Research findings/insightsA unique data set of 355 private engagements of a professional agent on behalf of its Nordic clients is studied on environment, human and labor rights, and corruption risks between 2005 and 2013. An engagement process of the agent is described with focus on sequence and duration of actions of private engagement dialogues before filing a resolution. Successful private engagements, when target companies adopt the proposed ESG changes, are 27.6%. The incident‐driven private engagements target companies rated with high market values and ESG performance. ESG performance and transparency increase for succeeded engagements in the postengagement period and relative to incomplete engagements.Theoretical/academic implicationsThe paper provides empirical support for a social movement‐based influence of private engagements on target companies and adds to the broad‐scale empirical literature on investor activism. In the Nordic governance setting, an agent‐coordinated private engagement is seen as a social movement that supports targeting companies with a potential for change.Practical/policy implicationsInsights are offered to actors in the value chain in financial markets by demonstrating that successful ESG engagements have the potential to change portfolio company ESG practices.
|
|
| 10. |
- Lozano, Rodrigo
(författare)
-
Sustainable business models : providing a more holistic perspective
- 2018
-
Ingår i: Business Strategy and the Environment. - : John Wiley & Sons. - 0964-4733 .- 1099-0836. ; 27:8, s. 1159-1166
-
Tidskriftsartikel (refereegranskat)abstract
- Corporate sustainability has recently been challenging traditional business models that have been based on value proposition, creation and capture. There has been a steady increase in publications using the term “sustainable business models”; however, there have been few that have theoretically defined or characterized the term, and in most cases, they just apply the term. Seven peer‐reviewed papers were selected that aimed to define and explain sustainable business models and that have been widely cited. The papers were analyzed by assessing the elements and activities covered using the corporate sustainability framework, and by comparing them against four approaches to explain organizations. The paper proposes a definition and framework for more sustainable business models aimed at integrating organizational approaches, the company system, stakeholders, change and sustainability dimensions, thus providing a more holistic and systemic approach to discourses on sustainable business models.
|
|
