GREEN BONDS AND ASSURANCE PROCESS: FIRST PROPOSITIONS ABOUT THE ROLE OF ACCOUNTING PROVIDERS

M. Baldarelli
{"title":"GREEN BONDS AND ASSURANCE PROCESS: FIRST PROPOSITIONS ABOUT THE ROLE OF ACCOUNTING PROVIDERS","authors":"M. Baldarelli","doi":"10.29121/granthaalayah.v11.i7.2023.5245","DOIUrl":null,"url":null,"abstract":"Green bonds seem to become more and more a key pillar of Green Finance to reach sustainable and socially responsible finance. Through a periodization the paper has the objective to analyze, among different actors, how the process of auditing (assessment) is able to contribute to transparency and effectiveness of strong sustainability purposes. Many perplexities are linked to this on the actual effectiveness of these investments to ensure the improvement of the environment and climate and on the actual ethics and transparency of management of the various phases of issue and auditing / assurance of the same. These perplexities have prompted the curiosity of the wishes of the paper which aim to respond to the following research question: “How auditors participate and seek to establish the particular market segment of green bonds?”.","PeriodicalId":14374,"journal":{"name":"International Journal of Research -GRANTHAALAYAH","volume":"104 1","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2023-08-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"International Journal of Research -GRANTHAALAYAH","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.29121/granthaalayah.v11.i7.2023.5245","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0

Abstract

Green bonds seem to become more and more a key pillar of Green Finance to reach sustainable and socially responsible finance. Through a periodization the paper has the objective to analyze, among different actors, how the process of auditing (assessment) is able to contribute to transparency and effectiveness of strong sustainability purposes. Many perplexities are linked to this on the actual effectiveness of these investments to ensure the improvement of the environment and climate and on the actual ethics and transparency of management of the various phases of issue and auditing / assurance of the same. These perplexities have prompted the curiosity of the wishes of the paper which aim to respond to the following research question: “How auditors participate and seek to establish the particular market segment of green bonds?”.
查看原文
分享 分享
微信好友 朋友圈 QQ好友 复制链接
本刊更多论文
绿色债券与担保程序:关于会计提供者角色的第一个命题
绿色债券似乎越来越成为绿色金融实现可持续和社会责任融资的关键支柱。通过分期分析,本文的目标是分析审计(评估)过程如何能够在不同的参与者中促进透明度和可持续性目标的有效性。与此有关的许多困惑是关于这些投资为确保改善环境和气候的实际效力,以及在问题的各个阶段和审计/保证管理的实际道德和透明度。这些困惑引发了本文的好奇心,旨在回答以下研究问题:“审计师如何参与并寻求建立绿色债券的特定细分市场?”。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
求助全文
约1分钟内获得全文 去求助
来源期刊
自引率
0.00%
发文量
0
期刊最新文献
TOWARDS IMPROVED THREAT MITIGATION IN DIGITAL ENVIRONMENTS: A COMPREHENSIVE FRAMEWORK FOR CYBERSECURITY ENHANCEMENT PERCEPTION, MISCONCEPTIONS AND SATISFACTION REGARDING CHHAYA (NON-HORMONAL WEEKLY CENTCHROMAN PILL) AMONG WOMEN WITHIN REPRODUCTIVE AGE GROUP ATTENDING GYNECOLOGICAL OUT PATIENT DEPARTMENT IN A SELECTED HOSPITAL, KOLKATA VIEWING K. R. MEERA’S QABAR THROUGH A FEMINIST LENS WESTERN EDUCATION IN MALDAH: A CASE STUDY ON THE SPREAD OF WESTERN EDUCATION IN MALDAH DISTRICT (1858-1905) ASSESSMENT OF KNOWLEDGE REGARDING PREVENTION, RISK FACTORS AND EARLY SIGNS OF MYOCARDIAL INFARCTION (MI) AMONG ADULTS IN SELECTED RURAL COMMUNITY, WEST BENGAL
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
现在去查看 取消
×
提示
确定
0
微信
客服QQ
Book学术公众号 扫码关注我们
反馈
×
意见反馈
请填写您的意见或建议
请填写您的手机或邮箱
已复制链接
已复制链接
快去分享给好友吧!
我知道了
×
扫码分享
扫码分享
Book学术官方微信
Book学术文献互助
Book学术文献互助群
群 号:481959085
Book学术
文献互助 智能选刊 最新文献 互助须知 联系我们:info@booksci.cn
Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。
Copyright © 2023 Book学术 All rights reserved.
ghs 京公网安备 11010802042870号 京ICP备2023020795号-1