An Examination of Assurance Practices on Carbon Emission Disclosures: Evidence From Italy and Spain
ABSTRACT This study explores corporate carbon assurance practices through a content analysis of the GHG assurance statements in the TCFD reports from a sample of Italian and Spanish companies listed on the FTSE MIB and IBEX 35 between 2021 and 2023. This study also analyses the reference to carbon information in the assurance statement of nonfinancial ...
Chiara Xhindole, Lara Tarquinio
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ABSTRACT In the contemporary era of Industry 5.0, characterized by the integration of digital technologies and human‐centered approaches, the assessment of social sustainability remains a critical challenge. Corporate responsibility and Environmental, Social, and Governance compliance are being reshaped by these developments. This paper aims to address
Andrés Fernández‐Miguel+4 more
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