Korporatīvās ilgtspējas ziņošana: dubultā būtiskuma principa ārējā revīzija Latvijas banku sektorā
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Latvijas Universitāte
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lav
Abstract
Maģistra darba tēma ir “Korporatīvās ilgtspējas ziņošana: dubultā būtiskuma principa ārējā revīzija Latvijas banku sektorā”. Darba mērķis ir identificēt banku sektora ilgtspējas ziņojumu, tai skaitā dubultā būtiskuma principa, pārbaudes trūkumus un izstrādāt priekšlikumus identificēto trūkumu novēršanai. Pētījumā tika analizēti banku sektora sagatavotie ilgtspējas ziņojumi un tajos atklātā informācija, tostarp par dubultā būtiskuma novērtējumu, kā arī par šiem ziņojumiem sniegtie revidentu ziņojumi, revidentu izdarītie secinājumi un veiktās procedūras ziņojumu un dubultā būtiskuma pārbaudē. Tika veiktas arī ekspertu intervijas, lai identificētu trūkumus ziņojumu sagatavošanā un pārbaudē. Darba autore, balstoties uz darba mērķi un pētījuma rezultātiem, ir izstrādājusi secinājumus un sniegusi priekšlikumus konstatēto trūkumu novēršanai.
The topic of the bachelor thesis is “Corporate sustainability reporting: external audit of the double materiality principle in the Latvian banking sector”. The aim of this thesis is to identify weaknesses in the external audit of banking sector sustainability reports, incl. the double materiality principle, and to develop proposals to address the identified weaknesses. In this study the sustainability reports prepared by the banking sector and the information disclosed therein, incl. regarding the double materiality assessment, as well as the auditors' reports on these sustainability reports, the conclusions issued by the auditors and the procedures used to verify the reports and double materiality assessment were analyzed. Expert interviews were also conducted to identify weaknesses in the preparation and auditing of the reports. The author of this thesis, based on the aim of this thesis and the results of the research, has drawn up conclusions and provided proposals for addressing the identified weaknesses.
The topic of the bachelor thesis is “Corporate sustainability reporting: external audit of the double materiality principle in the Latvian banking sector”. The aim of this thesis is to identify weaknesses in the external audit of banking sector sustainability reports, incl. the double materiality principle, and to develop proposals to address the identified weaknesses. In this study the sustainability reports prepared by the banking sector and the information disclosed therein, incl. regarding the double materiality assessment, as well as the auditors' reports on these sustainability reports, the conclusions issued by the auditors and the procedures used to verify the reports and double materiality assessment were analyzed. Expert interviews were also conducted to identify weaknesses in the preparation and auditing of the reports. The author of this thesis, based on the aim of this thesis and the results of the research, has drawn up conclusions and provided proposals for addressing the identified weaknesses.