Navigating through the myriad of ESG reporting requirements
Valentini, Giuliano
Promotor(s) : Schumesch, Patrice
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 |
Date of defense : | 4-Sep-2023/8-Sep-2023 |
Advisor(s) : | Schumesch, Patrice |
Committee's member(s) : | Delaye-Noirot, Anne-Catherine |
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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Document(s)
Giuliano Valentini Thesis final .pdf
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Format: Adobe PDF
Description:
Size: 2.74 MB
Format: Adobe PDF
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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.