Key Audit Matters as a Means of Communicating Environmental and Social Risks
Rastúci význam environmentálnych a sociálnych otázok v oblasti správy a riadenia spoločností zvyšuje vystavenie firiem rizikám udržateľnosti nad rámec tradičných finančných ukazovateľov. Audítori reflektujú tento vývoj prostredníctvom Kľúčových audítorských záležitostí (Key Audit Matters - KAM) a zd...
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