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 language | Italian |
| Title of host publication | Il valore della sostenibilità. Modelli emergenti di rendicontazione non finanziaria tra le imprese italiane leader ESG |
| Pages | 257-284 |
| Number of pages | 28 |
| Publication status | Published - 2021 |
Keywords
- Asseverazione
- Sostenibilità