ATTENTION/WARNING - NE PAS DÉPOSER ICI/DO NOT SUBMIT HERE

Ceci est la version de TEST de DIAL.mem. Veuillez ne pas soumettre votre mémoire sur ce site mais bien à l'URL suivante: 'https://thesis.dial.uclouvain.be'.
This is the TEST version of DIAL.mem. Please use the following URL to submit your master thesis: 'https://thesis.dial.uclouvain.be'.
 

Exploring the Impact of CSRD and IFRS Climate Reporting Standards on Corporate Climate Action

Bertrand, Laura
(2024)

Files

BERTRANDLAURA_51051900_2024.pdf
  • Open access
  • Adobe PDF
  • 1.95 MB
Download

Details

Supervisors
Cerrada Cristia, Karine
Faculty
Louvain School of Management
Degree label
Master [120] : ingénieur de gestion, à finalité spécialisée
Abstract
Climate change is an undeniable reality. Non-financial reports are taking up an increasingly significant space in companies' reporting processes. Some organizations, such as the EU Commission and the International Sustainability Standards Board, have been collaborating on new climate standards, namely IFRS S2 and ESRS E1. First, this paper analyzes their interoperability as well as the differences in approach between the standards, such as the assessment of double materiality. Second, it identifies the strengths and weaknesses of both standards, such as their complexity and the pressure to comply. Finally, it explores their influence on corporate climate action and the role of assurance.

Citations

  • APA

Bertrand, L. (2024). Exploring the Impact of CSRD and IFRS Climate Reporting Standards on Corporate Climate Action. https://dial-mem.test.bib.ucl.ac.be/handle/2078.2/39036