The Double Materiality Audit: Assurance of ESG Disclosure

#audit is increasingly being called upon to provide assurance on #esg #claims made by their clients, in addition to assessing the accuracy of financial numbers. The concept of #doublemateriality, which involves assessing materiality from both financial and non-financial aspects, is becoming increasingly important in audits. This paper proposes an audit approach that incorporates a “double materiality” lens of financial and ESG data to evaluate the #compliancerisk of ESG #disclosure.

LIRE

Posts récents

Voir tout

Are Svb and Signature Bank Canaries in a Coalmine or is Something Else Going on?

"This article discusses the recent bank failures of #svb and #signaturebank and analyzes the balance sheets of these banks to determine if they were outliers or if they represent a systemic problem in

Cybersecurity and Executive Compensation

The findings underscore the importance of inside debt compensation as a #riskmanagement #governance mechanism that alleviates inefficiencies related to #cybersecurity investments. LIRE

ESG and the Weakening Business Judgment Rule

As more #laws and #legal norms are introduced to enforce #esg standards, directors are required to ensure that their corporation complies with these standards. This encroaches on the #fiduciary relati