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Navigating through the myriad of ESG reporting requirements

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Valentini, Giuliano ULiège
Promotor(s) : Schumesch, Patrice ULiège
Date of defense : 4-Sep-2023/8-Sep-2023 • Permalink : http://hdl.handle.net/2268.2/18879
Details
Title : Navigating through the myriad of ESG reporting requirements
Translated title : [fr] Comment naviguer dans l'univers des exigences des rapports ESG
Author : Valentini, Giuliano ULiège
Date of defense  : 4-Sep-2023/8-Sep-2023
Advisor(s) : Schumesch, Patrice ULiège
Committee's member(s) : Delaye-Noirot, Anne-Catherine ULiège
Language : English
Number of pages : 60
Keywords : [en] ESG regulation
[en] non-financial reporting
[en] sustainability
[en] environment
[en] reporting standards
[en] global perspective
[en] GHG
[en] TCFD
[en] GRI
[en] IFRS
[en] ISSB
[en] SASB
[en] EFRAG
[en] ESRS
[en] CSRD
[en] Taxonomy
[en] Paris Agreement
[en] SDGs
[en] audit of non-financial information
Discipline(s) : Business & economic sciences > Accounting & auditing
Target public : Researchers
Professionals of domain
Student
General public
Institution(s) : Université de Liège, Liège, Belgique
Degree: Master en sciences de gestion, à finalité spécialisée en Financial Analysis and Audit
Faculty: Master thesis of the HEC-Ecole de gestion de l'Université de Liège

Abstract

[en] Context (increased importance of ESG).

Existence of a myriad of frameworks and ratings in terms of non-financial reporting and ESG (at international
and European levels). Clear overview and comparative analysis of the various requirements based on review of literature, guidelines and regulations, press articles and other publications. Practical analysis and illustrations based on existing markets surveys, review of annual reports as well as interviews with key stakeholders. Situation to date and perspectives. Personal analysis and conclusions.


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Access Giuliano Valentini Thesis final .pdf
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Author

  • Valentini, Giuliano ULiège Université de Liège > Master sc. gest., à fin.

Promotor(s)

Committee's member(s)

  • Delaye-Noirot, Anne-Catherine ULiège Université de Liège - ULiège > HEC Liège : UER > Centre d'Etude de la Performance des Entreprises (C.E.P.E.)
    ORBi View his publications on ORBi
  • Total number of views 50
  • Total number of downloads 15










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