Valutazione esterna e affidabilità dell'informativa non-finanziaria

Translated title of the contribution: [Autom. eng. transl.] External evaluation and reliability of non-financial information

Research output: Chapter in Book/Report/Conference proceedingChapter

Abstract

The chapter deals with the issue of audit of non-financial information, in order to appreciate the risk that corporate non-financial reports are purely formal and do not reflect a real commitment to sustainability. The differences in determining the materiality of information could also generate information asymmetries, calling into question the possibility to compare reports.
Translated title of the contribution[Autom. eng. transl.] External evaluation and reliability of non-financial information
Original languageItalian
Title of host publicationIl valore della sostenibilità. Modelli emergenti di rendicontazione non finanziaria tra le imprese italiane leader ESG
Pages257-284
Number of pages28
Publication statusPublished - 2021

Keywords

  • Asseverazione
  • Sostenibilità

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