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Wat zijn de consequenties van duurzaamheidsverslaggeving voor de administratieve organisatie?

Author

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  • Arco van de Ven

    (Universiteit van Tilburg, Tilburg, Netherlands)

Abstract

De regelgeving en verantwoording met betrekking tot duurzaamheidsaspecten (Environmental, Social & Governance (ESG)) staan zeer in de belangstelling. Alhoewel het belang van betrouwbaarheid van deze duurzaamheidsinformatie wordt onderkend, zijn er weinig publicaties over hoe de administratieve organisatie hierop moet worden aangepast. In dit artikel wordt uiteengezet wat de invloed van ESG-informatie is op de informatieverzorging en de beheersingsmaatregelen om tot betrouwbare informatie te komen.

Suggested Citation

  • Arco van de Ven, 2026. "Wat zijn de consequenties van duurzaamheidsverslaggeving voor de administratieve organisatie?," Maandblad Voor Accountancy en Bedrijfseconomie Articles, Maandblad Voor Accountancy en Bedrijfseconomie, vol. 100(3), pages 131-139, June.
    • Handle: RePEc:arh:jmabec:v:100:y:2026:i:3:p:131-139
    DOI: 10.5117/mab.100.154213
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    References listed on IDEAS

    as
    1. Ferdy van Beest & René Orij, 2025. "The Omnibus Directive – pros and cons from multiple perspectives," Maandblad Voor Accountancy en Bedrijfseconomie Articles, Maandblad Voor Accountancy en Bedrijfseconomie, vol. 99(2), pages 57-60, April.
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