Sustainability reporting: recent developments in the EU regulation and the involvement of the IFRS foundation
Pierini, Matteo (A.A. 2020/2021) Sustainability reporting: recent developments in the EU regulation and the involvement of the IFRS foundation. Tesi di Laurea in Principi contabili internazionali, Luiss Guido Carli, relatore Tommaso Fabi, pp. 75. [Master's Degree Thesis]
Full text for this thesis not available from the repository.
Abstract/Index
Literature review. Organizations and trends in CSR disclosure. The regulation of NFI in the European Union. The review process on the EU sustainability reporting framework. The role of the EFRAG and its new mission. Milestones of the IFRS foundation. The involvement of the IFRS in sustainability. Critics about harmonization proposals. Lacks in the IFRS foundation’s approach. Relevant feedbacks to the IFRS trustees’ ED.
References
Bibliografia: pp. 68-69.
| Thesis Type: | Master's Degree Thesis |
|---|---|
| Institution: | Luiss Guido Carli |
| Degree Program: | Master's Degree Programs > Master's Degree Program in Accounting, control and finance (LM-77) |
| Chair: | Principi contabili internazionali |
| Thesis Supervisor: | Fabi, Tommaso |
| Thesis Co-Supervisor: | Di Donato, Francesca |
| Academic Year: | 2020/2021 |
| Session: | Autumn |
| Deposited by: | Alessandro Perfetti |
| Date Deposited: | 14 Jun 2022 10:33 |
| Last Modified: | 14 Jun 2022 10:33 |
| URI: | https://tesi.luiss.it/id/eprint/32666 |
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