La responsabilité sociale des entreprises : un levier pour l'audit externe des rapports environnementaux ?
Desmit, Laura
Promotor(s) : Xhauflair, Virginie
Date of defense : 19-Jun-2018/21-Jun-2018 • Permalink : http://hdl.handle.net/2268.2/4853
Details
Title : | La responsabilité sociale des entreprises : un levier pour l'audit externe des rapports environnementaux ? |
Author : | Desmit, Laura |
Date of defense : | 19-Jun-2018/21-Jun-2018 |
Advisor(s) : | Xhauflair, Virginie |
Committee's member(s) : | Francis, Yves
Wagner, Jérôme |
Language : | French |
Number of pages : | 67 |
Keywords : | [en] CSR [en] External audit [en] Environmental report [en] Stakeholders [en] GRI [en] ISEA 3000 [en] AA1000AS |
Discipline(s) : | Business & economic sciences > Accounting & auditing |
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] Our society pays increasingly attention to the sustainable development and to the respect of the environment. The trend to be green encourages companies to be socially responsible. To prove their CSR, companies make extra financials reports. The problem of these reports is that few of them are externally audited. Only some regulations oblige companies to make their environmental report audited, otherwise it is mainly a voluntary request. Consequently, we do not really know if the data included in the reports are correct and we are not sure of what is actually done by the companies to be responsible. This essay question about the tools that are levers to the request of external audit for environmental reports and especially if the CSR is one of the lever.
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