Revisjonskomiteens karakteristikk og ESG bekreftelser fra Skandinaviske selskaper.

Abstract

This thesis project highlights the impact of audit committee characteristics on ESG Assurance. The provided evidence explicitly examines the Audit committee’s independence and expertise on listed companies in four Scandinavian countries (Denmark, Finland, Norway, and Sweden). Secondary data from the Refinitiv Eikon Database was used for the analysis. The findings indicate that there is a significant relationship between audit the committee’s independent and expertise and ESG assurance. The involvement of shareholders and stakeholders in the company's specific decision is clarified specifically through management decisions and is highlighted by the theoretical foundation. Comprehensive insight into the Scandinavian area is important for companies to use in the region, in order to increase their sustainability activities and quietly deliver better report quality on sustainability disclosure. Reasoned by the lack and scarcity of research in the region on the relationship between audit committee characteristics on ESG-assured reports, especially the importance of qualified sustainability accounts.

This thesis project highlights the impact of audit committee characteristics on ESG Assurance. The provided evidence explicitly examines the Audit committee’s independence and expertise on listed companies in four Scandinavian countries (Denmark, Finland, Norway, and Sweden). Secondary data from the Refinitiv Eikon Database was used for the analysis. The findings indicate that there is a significant relationship between audit the committee’s independent and expertise and ESG assurance. The involvement of shareholders and stakeholders in the company's specific decision is clarified specifically through management decisions and is highlighted by the theoretical foundation. Comprehensive insight into the Scandinavian area is important for companies to use in the region, in order to increase their sustainability activities and quietly deliver better report quality on sustainability disclosure. Reasoned by the lack and scarcity of research in the region on the relationship between audit committee characteristics on ESG-assured reports, especially the importance of qualified sustainability accounts.