A need for assurance : do internal control systems integrate environmental, social, and governance factors?
Year of publication: |
2023
|
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Authors: | Provasi, Roberta |
Published in: |
Corporate social responsibility and environmental management. - Chichester : Wiley, ISSN 1535-3966, ZDB-ID 2083715-X. - Vol. 30.2023, 1, p. 384-401
|
Subject: | corporate governance | CoSO framework | ESG rating | internal audit function | internal control cost | Italian governance bodies | nonfinancial disclosure | Internes Kontrollsystem | Internal control | Corporate Governance | Corporate governance | Interne Revision | Internal audit | Italien | Italy | Unternehmenspublizität | Corporate disclosure | Corporate Social Responsibility | Corporate social responsibility |
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