Sökning: "Axel Tottie-Håkansson"

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  1. 1. Influential Factors and Key Actors Shaping Sustainability Assurance Opinions: A Case Study of a Big-4 Firm

    C-uppsats, Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

    Författare :John Gerendas; Axel Tottie-Håkansson; [2024]
    Nyckelord :Sustainability assurance; CSRD; Comfort; Task-oriented language; Materiality construction;

    Sammanfattning : The rise in sustainability reporting has increased the demand for sustainability assurance, especially in the light of new legislation, requiring more companies to undergo third-party assurance. This thesis provides insights into the practical work of a sustainability assuror in the sustainability assurance process and how sustainability assurance opinions are formed as well as how materiality is constructed. LÄS MER