Publicação
O impacto da auditoria interna na integração do ESG no relatório não financeiro nos principais bancos em Portugal
| Resumo: | The current legislative context regarding environmental, social and corporate sustainable practices and the emergence of the covid-19 pandemic have brought great relevance to ESG matters, both from the perspective of shareholders and stakeholders. This development has increased the need to ensure the consistency of non-financial reporting, the review of internal control and governance of organizations, as well as the assessment of materiality and ESG risks by functions that are part of the Three Line Model, namely internal audit, given that it is seen as a valuable resource to act in accordance to constant changes in the context surrounding organizations. In this sense, the present work is based on analyzing the impact of internal audit on the integration of ESG in non-financial reporting in the main financial institutions in Portugal. In a first phase, the fundamental concepts for understanding this subject will be presented, taking into account the various authors and the legislation in place. Subsequently, the Accounting Report of the main banks, in Portugal, will be analyzed, as well as the interviews carried out with employees of the selected banking institutions, to answer the research question. |
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| Autores principais: | Marques, Sara Andreia de Oliveira |
| Assunto: | Internal Audit ESG Three-Line Model Non-Financial Reporting Auditoria Interna ESG Modelo de Três Linhas Relatório Não Financeiro |
| Ano: | 2023 |
| País: | Portugal |
| Tipo de documento: | dissertação de mestrado |
| Tipo de acesso: | acesso aberto |
| Instituição associada: | Universidade de Lisboa |
| Idioma: | português |
| Origem: | Repositório da Universidade de Lisboa |
| Resumo: | The current legislative context regarding environmental, social and corporate sustainable practices and the emergence of the covid-19 pandemic have brought great relevance to ESG matters, both from the perspective of shareholders and stakeholders. This development has increased the need to ensure the consistency of non-financial reporting, the review of internal control and governance of organizations, as well as the assessment of materiality and ESG risks by functions that are part of the Three Line Model, namely internal audit, given that it is seen as a valuable resource to act in accordance to constant changes in the context surrounding organizations. In this sense, the present work is based on analyzing the impact of internal audit on the integration of ESG in non-financial reporting in the main financial institutions in Portugal. In a first phase, the fundamental concepts for understanding this subject will be presented, taking into account the various authors and the legislation in place. Subsequently, the Accounting Report of the main banks, in Portugal, will be analyzed, as well as the interviews carried out with employees of the selected banking institutions, to answer the research question. |
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