University of Twente Student Theses
Exploring Key Factors Influencing the Quality of ESG Audits
Gritter, Sophie (2023) Exploring Key Factors Influencing the Quality of ESG Audits.
|
PDF
827kB |
| Abstract: | Purpose: Corporate social responsibility is a recurring theme within all industries. Therefore, companies report on environmental, social, and governance (ESG) matters. In order to assure the reliability of those matters, ESG assurance is performed by auditors. The auditing of those reports has its challenges, which is a disadvantage for both the organization and its stakeholders, because reports will entail the wrong or incorrect information. Therefore, the purpose of this thesis is to investigate what the key factors are that influence the quality of ESG audits. Design/methodology/approach: Through the literature review, several key challenges have been defined that are perceived when auditing ESG reports. Those key challenges are seen as the independent variables in the study and were tested against the dependent variable ‘Performance’. For the correlation matrix the dependent variable was split into several dimensions. Moreover, multiple independent linear regression models were made to test the hypotheses and explore the possible relationships between the variables. Findings: The findings of the study showed that the key challenges and the several dimensions of ‘Performance’ are indeed correlated. Furthermore, the linear regression models showed that three independent variables could predict or explain the value of the dependent variable. Research limitations: Because of the small sample size, the findings can be seen as inaccurate and unreliable. Moreover, the research was performed at one company in the Netherlands, which can be a poor representation of the whole population. |
| Item Type: | Essay (Bachelor) |
| Clients: | Deloitte, Zwolle, The Netherlands |
| Faculty: | BMS: Behavioural, Management and Social Sciences |
| Subject: | 85 business administration, organizational science |
| Programme: | International Business Administration BSc (50952) |
| Link to this item: | https://purl.utwente.nl/essays/95396 |
| Export this item as: | BibTeX EndNote HTML Citation Reference Manager |
Show download statistics for this publication
Show download statistics for this publicationRepository Staff Only: item control page