An Examination of Assurance Practices on Carbon Emission Disclosures: Evidence From Italy and Spain
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DOI: 10.1002/csr.70123
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… read more here.
Keywords: assurance practices; carbon; assurance statement; examination assurance ... See more keywords