ESG assurance and double-materiality: external auditors' role in company-prepared disclosures

Moriconi, Ettore (A.A. 2022/2023) ESG assurance and double-materiality: external auditors' role in company-prepared disclosures. Tesi di Laurea in Financial analysis, Luiss Guido Carli, relatore Francesco Legrottaglie, pp. 99. [Master's Degree Thesis]

Full text for this thesis not available from the repository.

Abstract/Index

Understanding ESG metrics: from origins to business impact. Defining ESG metrics and reporting mechanisms. Setting the ESG standard: frameworks and disclosures. ESG as a source of value creation. On the audit agenda: ESG as emerging fraud risks. Fraud risks in an evolving ESG environment. Defining ESG fraud risk. Mitigation of Esg fraud risk. The double materiality audit: assurance of ESG disclosure. ESG impacts on accounting and financial reporting. The role of external auditors in ESG reporting. ESG assurance. Auditors’ challenges for ESG disclosure. CSRD: the new directive that changes the ESG scenario.

References

Bibliografia: pp. 91-98.

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: Magnanelli, Barbara Sveva
Academic Year: 2022/2023
Session: Autumn
Deposited by: Alessandro Perfetti
Date Deposited: 11 Jun 2024 08:58
Last Modified: 11 Jun 2024 08:58
URI: https://tesi.luiss.it/id/eprint/38866

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