Dottorato in "Transizione Digitale e Sostenibilità": le imprese e le Amministrazioni pubbliche nell'economia globalizzata – Dipartimento di Scienze dell'Economia dell'Università del Salento
Knowledge Sharing and Scientific Interaction
Titolo: Sustainability assurance and ESRS value chain reporting: Evidence from Italian auditors
Abstract: The introduction of the Corporate Sustainability Reporting Directive and the related European Sustainability Reporting Standards has significantly expanded corporate sustainability reporting requirements, particularly concerning disclosures covering the value chain and supply chain. These developments have increased the complexity of sustainability assurance activities and raised interpretative challenges for auditors responsible for verifying ESG information. This study investigates how sustainability assurance practitioners interpret and address ambiguities related to ESRS requirements concerning value chain disclosures. The research adopts a multi-theoretical framework combining Institutional Theory, Resource Dependence Theory, and Agency Theory to examine how regulatory pressures, inter-organizational dependencies, and information asymmetries shape assurance practices. Empirically, the study is based on semi-structured interviews with 16 sustainability assurance professionals working in major international assurance firms operating in Italy.
The paper contributes to the emerging literature on sustainability assurance by examining how auditors navigate the growing complexity of ESG verification within the new European reporting framework.
Relatore: Dott. Giampiero Palazzo
Discussant: Prof. Nicola Raimo, Professore Ordinario di Economia Aziendale, del Dipartimento di Management, Finanza e Tecnologia dell'Università LUM; Prof. Giuseppe Nicolò, Professore Associato di Economia Aziendale, del Dipartimento di Scienze Aziendali dell'Università di Salerno.
Data: 14.4.26 ore 13:00
Location: Ecotekne, Building C, I piano, Sala Riunioni 'Mario Signore'