Examining corporate sustainability reporting to address greenwashing

Saidykhan, Ismaila (A.A. 2023/2024) Examining corporate sustainability reporting to address greenwashing. Tesi di Laurea in Green & sustainable finance, Luiss Guido Carli, relatore Riccardo Sallustio, pp. 74. [Master's Degree Thesis]

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Abstract/Index

Sustainability reporting. Greenwashing in sustainability reporting. Greenwashing related to sustainability & ESG skills. Theoretical review of the existing literature. The relationship between sustainability reporting and firms greenwashing. The impact of competence greenwashing on the quality of sustainability reports. The current landscape of corporate sustainability reporting. The corporate sustainability reporting directive (CSRD). European sustainability reporting standard (ESRS). The interoperability and comparison between GRI and ESRS. Analysis and discussion. Theoretical analysis. Comparative analysis between CSRD and ISSB. The impact of materiality assessment on data.

References

Bibliografia: pp. 68-74.

Thesis Type: Master's Degree Thesis
Institution: Luiss Guido Carli
Degree Program: Master's Degree Programs > Master's Degree Program in Digital Innovation and Sustainability (LM/SC – GIUR)
Chair: Green & sustainable finance
Thesis Supervisor: Sallustio, Riccardo
Thesis Co-Supervisor: De Nictolis, Elena
Academic Year: 2023/2024
Session: Autumn
Deposited by: Alessandro Perfetti
Date Deposited: 22 May 2025 08:58
Last Modified: 22 May 2025 08:58
URI: https://tesi.luiss.it/id/eprint/42185

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