Do current non-financial disclosure and due diligence standards appropriately address new and emerging human rights?
Pezzella, Desideria (A.A. 2021/2022) Do current non-financial disclosure and due diligence standards appropriately address new and emerging human rights? Tesi di Laurea in Green and sustainable finance, Luiss Guido Carli, relatore Riccardo Sallustio, pp. 60. [Single Cycle Master's Degree Thesis]
Full text for this thesis not available from the repository.
Abstract/Index
New human rights and the main instruments for non-financial disclosure reporting. What are the “new” human rights. Why do we have non-financial disclosure and its main instruments. Human rights disclosure in the reporting standards. Human rights within the GRI standards. Human rights within the CSRD and in the standard drafted by the EFRAG. Human rights within the CSDD. Main similarities and differences between the above-mentioned documents. How to improve reporting on human rights. Are “new” and human rights implemented? Analysing the growth of NFDs. How to improve human rights disclosure.
References
Bibliografia: pp. 43-46.
| Thesis Type: | Single Cycle Master's Degree Thesis |
|---|---|
| Institution: | Luiss Guido Carli |
| Degree Program: | Single Cycle Master's Degree Programs > Single Cycle Master's Degree Program in Law, Digital Innovation and Sustainability (LM/SC-GIUR) |
| Chair: | Green and sustainable finance |
| Thesis Supervisor: | Sallustio, Riccardo |
| Thesis Co-Supervisor: | De Nictolis, Elena |
| Academic Year: | 2021/2022 |
| Session: | Autumn |
| Deposited by: | Alessandro Perfetti |
| Date Deposited: | 24 Jan 2023 11:28 |
| Last Modified: | 24 Jan 2023 11:28 |
| URI: | https://tesi.luiss.it/id/eprint/34697 |
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