Varmennuksen ja kestävyysraportoinnin muuttuva toimintaympäristö

Abstract

This book examines, from a contemporary research perspective, various dimensions and questions of auditing and sustainability assurance, which also relate to issues of management and corporate governance. These three perspectives – sustainability, management and corporate governance – run through the entire work and serve as its thematic focus areas. The book consists of 15 peer-reviewed research articles. This multidisciplinary yet practical volume covers perspectives from business economics, administrative sciences, and law. The articles are divided into two sections: auditing and sustainability. The first section takes a broad look at the different dimensions of assurance and their development costs, especially from the perspective of management and corporate governance. The focus is on good governance and its components. In the second section, the focus is on sustainability reporting, and various issues related to the management and assurance of sustainability information are examined.