Master Thesis Online
Does integrated reporting truly address sustainability issues ? A comparative analysis with sustainability reporting
Pitchot, Emilie 
Promotor(s) :
Xhauflair, Virginie
Date of defense : 2-Sep-2020/8-Sep-2020 • Permalink : http://hdl.handle.net/2268.2/10752
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Thesis_Emilie Pitchot.pdfDetails
| Title : | Does integrated reporting truly address sustainability issues ? A comparative analysis with sustainability reporting |
| Translated title : | [fr] Le reporting intégré répond-t-il réellement aux enjeux de développement durable ? Une analyse comparative avec les rapports RSE |
| Author : | Pitchot, Emilie
|
| Date of defense : | 2-Sep-2020/8-Sep-2020 |
| Advisor(s) : | Xhauflair, Virginie
|
| Committee's member(s) : | Bay, Maud
Schumesch, Patrice
|
| Language : | English |
| Number of pages : | 99 |
| Keywords : | [fr] integrated reporting [fr] sustainability reporting [fr] nonfinancial information [fr] stakeholder theory [fr] stewardship theory |
| Discipline(s) : | Business & economic sciences > Accounting & auditing |
| Institution(s) : | Université de Liège, Liège, Belgique |
| Degree: | Master en sciences de gestion, à finalité spécialisée en management des entreprises sociales et durables |
| Faculty: | Master thesis of the HEC-Ecole de gestion de l'Université de Liège |
Abstract
[fr] This master thesis sought to materialize the nexus between integrated reporting and some standards of sustainability reporting by building a grid that includes principles and metrics from GRI, SASB and IR. It aims to shed light on the added value of integrated reporting in comparison to sustainability reporting by identifying distinctive features and exploring consequences for businesses and capital markets.
Cite this master thesis
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The University of Liège does not guarantee the scientific quality of these students' works or the accuracy of all the information they contain.