Sustainability Reporting Assurance: Exploring the Determinants and Evaluating the Consequences

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School of Business | Bachelor's thesis
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Date

2024

Department

Laskentatoimen laitos

Major/Subject

Mcode

Degree programme

Laskentatoimi

Language

en

Pages

27 + 9

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Abstract

This thesis examines the determinants and consequences of sustainability report- ing and assurance practices in contemporary corporate governance. It investigates the key factors that drive companies to engage in sustainability reporting, including regulatory pressures, stakeholder expectations, industry characteristics, and corporate governance structures. The study also explores the outcomes of these practices, focusing on their impact on corporate reputation, financial performance, operational improvements, regulatory compliance, and risk management. Through a comprehensive literature review, the thesis highlights the complexity of sustainability reporting and its strategic importance in enhancing corporate transparency, accountability, and long-term value creation. The findings suggest that while sustainability reporting offers significant benefits, it also presents challenges that companies must navigate to ensure the effectiveness and credibility of their sustainability efforts.

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Thesis advisor

Pham, Ly

Keywords

sustainability reporting, corporate governance, environmental, social, and governance (ESG), Corporate Social Responsibility (CSR), regulatory compliance, financial performance, risk management, stakeholder engagement, assurance practices

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https://urn.fi/URN:NBN:fi:aalto-202410136696

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