Negrini, Riccardo (A.A. 2021/2022) Materiality analysis in sustainability reporting of a cohort of non financial Italian SMEs: double materiality and transition risk incorporation. Tesi di Laurea in Green and sustainable finance, Luiss Guido Carli, relatore Riccardo Sallustio, pp. 93. [Single Cycle Master's Degree Thesis]

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Abstract/Index

Theoretical framework and literature review. Incorporation of transition risk into Italian SMEs’ risk management. Materiality matrix as a risk management tool. Methodology. Sample design. Content analysis variables. Results and discussion. Materiality intensity: the quality and "depth" of SME’s materiality analysis. Transition risk incorporation through materiality analysis. Prioritization of material matters through materiality matrix.

Thesis Type:	Single Cycle Master's Degree Thesis
Institution:	Luiss Guido Carli
Degree Program:	Single Cycle Master's Degree Programs > Single Cycle Master's Degree Program in Law, Digital Innovation and Sustainability (LM/SC-GIUR)
Outstanding Thesis:	Department of Law
Chair:	Green and sustainable finance
Thesis Supervisor:	Sallustio, Riccardo
Thesis Co-Supervisor:	Speranza, Roberto
Academic Year:	2021/2022
Session:	Autumn
Deposited by:	Alessandro Perfetti
Date Deposited:	24 Jan 2023 11:05
Last Modified:	16 May 2023 15:26
URI:	https://tesi.luiss.it/id/eprint/34694

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