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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