show that firms’ decisions to obtain ESG assurance is primarily driven by their adoption of ESG reporting frameworks, such … assuror expertise in ESG reporting frameworks and measurement standards relates to assurance and supports the disclosure of …

Im Zusammenhang mit den Aktivitäten von Unternehmen treten die Begriffe der Nachhaltigkeit und des nachhaltigen …

technologies to assess their usefulness for non-financial sustainability reporting. The Extensible Business Reporting Language … business reporting, many government agencies are about to face a bigger challenge in developing or adopting current … using XBRL technology to process non-financial sustainability data, which is still an under-researched area. Therefore, the …