Reporting on non-financial matters : recent developments and their impact on the internal control system (ICS)
| Year of publication: |
2025
|
|---|---|
| Authors: | Sommerhalder, Basil ; Sutter, Emilio ; Schwick, Petra |
| Published in: |
Innovating business and education for sustainable development. - Cham : Springer, ISBN 978-3-032-10065-8. - 2025, p. 269-289
|
| Subject: | Auditing | ESG | Internal control system (ICS) | Internal controls | Non-financial matters | Reporting | Internes Kontrollsystem | Internal control | Berichtswesen | Corporate Governance | Corporate governance | Interne Revision | Internal audit |
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