Essays about: "Third party assurance"

Showing result 1 - 5 of 12 essays containing the words Third party assurance.

  1. 1. Influential Factors and Key Actors Shaping Sustainability Assurance Opinions: A Case Study of a Big-4 Firm

    University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

    Author : John Gerendas; Axel Tottie-Håkansson; [2024]
    Keywords : Sustainability assurance; CSRD; Comfort; Task-oriented language; Materiality construction;

    Abstract : The rise in sustainability reporting has increased the demand for sustainability assurance, especially in the light of new legislation, requiring more companies to undergo third-party assurance. This thesis provides insights into the practical work of a sustainability assuror in the sustainability assurance process and how sustainability assurance opinions are formed as well as how materiality is constructed. READ MORE

  3. 2. The Formalized Aspects Of Sustainability Reporting : A Qualitative Analysis

    University essay from Umeå universitet/Företagsekonomi

    Author : Margaux Ennassih; Abbas Esmaeilzadeh; [2023]
    Keywords : sustainability; reporting; management; corporate; governance; stakeholders; assurance; accounting;

    Abstract : Sustainability reporting (SR) is an activity that is increasingly affecting companies.Governments and larger governing institutions legislate more on SR and constraincompanies to comply with the different standards. These standards describe preciselywhat companies must publish. Yet, our research focuses on the internal aspects ofmanaging SR. READ MORE

  4. 3. Sustainability Assurance Quality and the Effect of the Audit Committee : A study of Sweden

    University essay from Umeå universitet/Företagsekonomi

    Author : Fanny Harila; Amanda Marklund; [2023]
    Keywords : Corporate Sustainability; Sustainability Assurance Quality; Audit Committee Characteristics; Corporate Governance;

    Abstract : There is an increasing need for companies to act more responsibly in sustainability related issues due to pressures from their stakeholders. This increased pressure comes with a corresponding need for companies to report on their actions. READ MORE

  5. 4. Generic Quality Assurance in Software Projects

    University essay from Uppsala universitet/Datalogi

    Author : Daniel Jansson; [2021]
    Keywords : testing tool; information security; code quality;

    Abstract : Keeping the code quality high and ensuring high security in a softwareproject is a common challenge. To address this challenge a system calledQuality Assurance System (QAS) has been implemented. READ MORE

  6. 5. Assuring sustainability information : a study on the role of the independent third-party auditor in sustainability reporting assurance

    University essay from SLU/Dept. of Economics

    Author : Simon Jonsson; [2020]
    Keywords : assurance; sustainability assurance; sustainability reporting; environmental reporting; NFRD; GRI; triple bottom line;

    Abstract : This thesis aims to provide a better understanding on the phenomenon of assurance of sustainability reports (SR) in Sweden by studying the role of the auditor through the lens of institutional theory. The subject is specifically relevant to sustainability managers, auditors and accountants as well as policy makers. READ MORE