This thesis aims at reviewing the progress made in the field of disclosure of sustainability measures, identifying the reasons why their development constitutes the basis for the transition to a low-carbon economy, exploring currently available options and analysing investors’ response to transparency and efficiency in this area. The work analyzes both external sustainability reports and how disclosure of new factors can be integrated into existing metrics.
Sustainability Reporting: Paths Towards Standardization
Estori, Francesca Maria
2021/2022
Abstract
This thesis aims at reviewing the progress made in the field of disclosure of sustainability measures, identifying the reasons why their development constitutes the basis for the transition to a low-carbon economy, exploring currently available options and analysing investors’ response to transparency and efficiency in this area. The work analyzes both external sustainability reports and how disclosure of new factors can be integrated into existing metrics.File in questo prodotto:
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Utilizza questo identificativo per citare o creare un link a questo documento:
https://hdl.handle.net/20.500.14247/8990