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Title On the audit of sustainability reporting
ID_Doc 63683
Authors Weimann, M; Hasslinger, M; Kreuznach, B; Pampel, J; Bongers, CV
Title On the audit of sustainability reporting
Year 2023
Published Betriebswirtschaftliche Forschung Und Praxis, 75, 1
Abstract The "European Green Deal" poses enormous challenges for reporting companies and auditors in the context of sustainability reporting. On the one hand, this article summarizes the new reporting requirements of the European regulator y zeal and, on the other hand, points out the resulting doubtful questions for the preparation and auditing of corresponding reports. In addition to considerable legal uncertainties, there are contradictions with the normative foundations of sustainability reporting.
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