Tavani, Allegra (A.A. 2022/2023) The importance of ESGs as climate risk mitigators in audit. Tesi di Laurea in Financial analysis, Luiss Guido Carli, relatore Francesco Legrottaglie, pp. 101. [Master's Degree Thesis]

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Abstract/Index

Definition of ESGs and their use as KPIs. What ESGs are and what they have to disclose. How they work, how they are calculated and why they are important. Materiality as underlying factor for ESG success. ESG’s use as key performance indicators (KPI). Sustainability as a source of value creation for stakeholders. Benefits and effects related to ESG implementation. Risk management. Critics to ESG criteria. Audit ESG risk and reporting. ESGs and climate risks in audit. Climate change and ESG regulation. Impact of ESG factors on audit activities. Non-financial reporting: the sustainability reporting and the ESG audit. Risks and opportunities of climate change and their reflection on balance sheets. ESG influence on stakeholders.

References

Bibliografia: pp. 82-88.

Thesis Type:	Master's Degree Thesis
Institution:	Luiss Guido Carli
Degree Program:	Master's Degree Programs > Master's Degree Program in Strategic Management (LM-77)
Chair:	Financial analysis
Thesis Supervisor:	Legrottaglie, Francesco
Thesis Co-Supervisor:	Di Lazzaro, Fabrizio
Academic Year:	2022/2023
Session:	Summer
Deposited by:	Alessandro Perfetti
Date Deposited:	12 Dec 2023 16:40
Last Modified:	12 Dec 2023 16:40
URI:	https://tesi.luiss.it/id/eprint/37315

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