This research aims to understand the scope of assurance practices performed on environmental, social and governance (ESG) information disclosed by Italian companies. There are several studies on the assurance of sustainability reports, however, the novelty of this research lies in its attempt to launch a discussion about the extension of third-party assurance to web reporting as the Internet is becoming a relevant new channel of communication.
The usage of third party assurance of sustainability information as a managerial tool. Evidence from Italian listed companies
BOSETTI, Luisa;
2017-01-01
Abstract
This research aims to understand the scope of assurance practices performed on environmental, social and governance (ESG) information disclosed by Italian companies. There are several studies on the assurance of sustainability reports, however, the novelty of this research lies in its attempt to launch a discussion about the extension of third-party assurance to web reporting as the Internet is becoming a relevant new channel of communication.File in questo prodotto:
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