Quality Assurance Services: the ESG Case
Quality Assurance Services: the ESG Case

Author(s): Stiliyan Dzhoykev
Subject(s): Politics / Political Sciences, Politics, Social Sciences, Economy, Business Economy / Management, Sociology, Economic policy, Methodology and research technology, Management and complex organizations, EU-Approach / EU-Accession / EU-Development, Socio-Economic Research
Published by: Университет за национално и световно стопанство (УНСС)
Keywords: sustainability; sustainability assurance engagements; ESG
Summary/Abstract: As more stakeholders are requesting improved transparency and accountability regarding sustainability-related matters, the pressure is on businesses to uphold environmental, social & governance (ESG) reporting. With the recent Directive 2022/2464 which demands corporate sustainability reports and audit of these reports, there is even more reason to ensure quality assurance measures before being published. The aim of this paper is to stress: on the one hand what quality assurance on ESG reports would look like; and on the other hand how these parameters should be reflected in audit report.

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