How Australian companies can fudge their numbers to show social and environmental progress.

Autor: Spiropoulos, Helen, Bachmann, Rebecca L.
Předmět:
Zdroj: Conversation (Conversation Media Group Ltd); 10/23/2023, p1-1, 1p, 1 Color Photograph
Abstrakt: Last month, the International Auditing and Assurance Standards Board issued a draft sustainability assurance standard that will require auditors to provide assurance of reported ESG figures. Our final data set includes those companies that report on both their ESG performance and their executive remuneration practices. Currently, ESG performance isn't required to be audited, and just 22% of the companies we looked at had their ESG performance audited. [Extracted from the article]
Databáze: Complementary Index