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- Title
AUDITORIA INDEPENDENTE E DIVULGAÇÃO ENVIRONMENTAL, SOCIAL AND GOVERNANCE (ESG).
- Authors
de Aguiar Guede, Francisca Yasmin; Machado Brasil, Carolina; da Rocha Garcia, Editinete André
- Abstract
Disclosure of environmental, social, and governance (ESG) information, on the one hand, reduces certainties and certainly minimizes agency costs. On the other hand, it can disguise opportunistic behaviors by managers, who may start to escape these practices for personal benefits. Thus, one can observe the positive or negative effects of ESG information depending on the interests of the agents involved in its disclosure. One way to minimize these conflicts is through audit work. Thus, the essay aims to discuss the role of independent auditing in ESG information evidenced by entities in the light of Agency Theory.
- Subjects
AGENCY theory
- Publication
Journal of Management Analysis / Revista Gestão em Análise, 2023, Vol 12, Issue 3, p184
- ISSN
1984-7297
- Publication type
Article
- DOI
10.12662/2359-618xregea.v12i3.p184-192.2023