IDEAS home Printed from https://ideas.repec.org/a/arh/jmabec/v97y2023i3-4p59-63.html
   My bibliography  Save this article

Wat brengt – en vraagt – ESG-assurance?

Author

Listed:
  • Barbara Majoor

    (Nyenrode Business Universiteit, Breukelen, Netherlands)

  • Anna Gold

    (Vrije Universiteit, Amsterdam, Netherlands)

Abstract

Wij vinden dat de fundamentele rol van de accountant als vertrouwenspersoon van het maatschappelijk verkeer niet is veranderd door de komst van ESG-reporting en ESG assurance. Wel constateren wij dat er aan de fundamenten van de werkzaamheden wordt geschud, waardoor de accountant zich moet heroriënteren op drie belangrijke ankerpunten van zijn assurance-werkzaamheden

Suggested Citation

  • Barbara Majoor & Anna Gold, 2023. "Wat brengt – en vraagt – ESG-assurance?," Maandblad Voor Accountancy en Bedrijfseconomie Articles, Maandblad Voor Accountancy en Bedrijfseconomie, vol. 97(3-4), pages 59-63, April.
    • Handle: RePEc:arh:jmabec:v:97:y:2023:i:3-4:p:59-63
    DOI: 10.5117/mab.97.104530
    as

    Download full text from publisher

    File URL: https://mab-online.nl/article/104530/
    Download Restriction: no
    File URL: https://libkey.io/10.5117/mab.97.104530?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    More about this item

    Keywords

    ESG assurance;

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:arh:jmabec:v:97:y:2023:i:3-4:p:59-63. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Teodor Georgiev (email available below). General contact details of provider: https://mab-online.nl/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.