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De aanbodzijde van ESG-assurance

Author

Listed:
  • Philip Wallage

    (Vrije Universiteit, Amsterdam, Netherlands
    Universiteit van Amsterdam, Amsterdam, Netherlands)

  • Hans Duits

    (Vrije Universiteit, Amsterdam, Netherlands)

  • Ziggy Janssen

    (Vrije Universiteit, Amsterdam, Netherlands)

Abstract

De keuze die een onderneming maakt voor een aanbieder van ESG-assurance heeft uiteenlopende consequenties. Dit onderzoek schetst de aanbodzijde van ESG†assurance aan de hand van onderzoeksresultaten van ná 2015 en borduurt voort op het eerder uitgevoerde literatuuronderzoek van Farooq and De Villiers (2017). Ingegaan wordt op de volgende thema's die de aanbodzijde van ESG-assurance kenmerken: a) kennis en expertise van de aanbieder; b) schaalvoordelen van de aanbieder; c) onafhankelijkheid van de aanbieder; d) perspectief van externe belanghebbenden (‘stakeholders'); e) kwaliteit van ESG-assurance; en f) opzet van het ESG-assuranceproces.

Suggested Citation

  • Philip Wallage & Hans Duits & Ziggy Janssen, 2023. "De aanbodzijde van ESG-assurance," Maandblad Voor Accountancy en Bedrijfseconomie Articles, Maandblad Voor Accountancy en Bedrijfseconomie, vol. 97(3-4), pages 65-76, April.
    • Handle: RePEc:arh:jmabec:v:97:y:2023:i:3-4:p:65-76
    DOI: 10.5117/mab.97.99589
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