| 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 |
| DOI |
|
| 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. |
| Author Keywords |
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| Index Keywords |
Index Keywords |
| Document Type |
Other |
| Open Access |
Open Access |
| Source |
Social Science Citation Index (SSCI) |
| EID |
WOS:001163511600006 |
| WoS Category |
Business; Management |
| Research Area |
Business & Economics |
| PDF |
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