Abstract
This paper aims to study the reliability and credibility of information disclosed in the Environmental, Social and Governance (ESG) report. ESG reporting is mandatory for all listed companies in Hong Kong and other countries in recent years; however, independent assurance on ESG reports is voluntary and there are a small portion of companies engaged in independent assurance provider and therefore, most of the companies may not disclose the holistic picture of what they are actually performed, i.e. green-washing, especially when the results on environment and society is negative. This is a qualitative case study based on comparative case study analysis of other countries through macro-level, i.e. government authorities to micro-level, i.e. external assurance provider. First, theoretical concepts regarding determinants of assured ESG reporting will be studied. Second, current literature, journal articles, reports from Big 4 and other accounting firms and websites from stock exchange and other relevant agency etc. will be investigated. Finally, a conclusion and recommendation based on the findings in this study will be drawn.
Sign-in/Register to access full text options 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callDisclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
