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Three Essays on Enhancing Assurance ...

Gu, Yu,

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Three Essays on Enhancing Assurance in ESG Reporting: The Role of Emerging Technologies and Big Data /

紀錄類型:	書目-電子資源 : Monograph/item
正題名/作者:	Three Essays on Enhancing Assurance in ESG Reporting: The Role of Emerging Technologies and Big Data // Yu Gu.
作者:	Gu, Yu,
面頁冊數:	1 electronic resource (129 pages)
附註:	Source: Dissertations Abstracts International, Volume: 86-12, Section: B.
Contained By:	Dissertations Abstracts International86-12B.
標題:	Computer engineering. -
電子資源:	https://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=32002927
ISBN:	9798280763562

Three Essays on Enhancing Assurance in ESG Reporting: The Role of Emerging Technologies and Big Data /
Gu, Yu,

Three Essays on Enhancing Assurance in ESG Reporting: The Role of Emerging Technologies and Big Data /Yu Gu. - 1 electronic resource (129 pages)

Source: Dissertations Abstracts International, Volume: 86-12, Section: B.

The three essays focus on enhancing assurance in Environmental, Social, and Governance (ESG) reporting and applying big data, blockchain, and large language models (LLMs) in ESG assurance. While more companies offer ESG disclosure, it is usually not fully substantiated with supporting information. However, traditional financial audit approaches are less effective in providing ESG assurance due to the difference in the nature of evidence, difficulty in measuring and verifying ESG measures, and ever-changing ESG performance. To increase the effectiveness of ESG audit approaches, the first essay proposes Audit 4.0-based ESG assurance, which uses Big Data and emerging technologies of Audit 4.0 to capture evidence from the physical world and provide accurate assurance on ESG reports in a timely manner. A case study, shown as a proof of concept, explores the integration of satellite-based methane estimation as ESG audit evidence. The use of satellite images provides opportunities for regulators and companies to monitor and assure ESG reports in a continuous manner.The second essay examines greenwashing practices in corporate environmental disclosures and the potential of blockchain and smart contracts to address this problem. Six types of greenwashing risks in environmental disclosures relevant to accounting practice are defined. Then, a comprehensive framework is proposed that uses blockchain and smart contracts to combat greenwashed disclosures by creating automated controls and providing tamper-resistant audit evidence. Based on this framework, smart contracts are designed and implemented on blockchain to combat greenwashing practices in Shell plc's environmental disclosures. This study provides automatic, real-time, and secured greenwashing risk controls with early warnings for auditors and regulators.The third essay builds upon the second essay by first establishing seven quantifiable indicators for greenwashing and then using LLMs and online sources to identify potential greenwashing activities. LLMs can analyze text, search online resources, and perform reasoning to uncover issues that might be overlooked by humans. Then the summary of the seven indicators will be visualized in a dashboard to provide stakeholders information and facilitate their decision making. Researchers can use these outputs for further analyses, for example, empirical research using the greenwashing index for greenwashing determinants and impact.

English

ISBN: 9798280763562Subjects--Topical Terms:

621879
Computer engineering.
Subjects--Index Terms:

Big data

Three Essays on Enhancing Assurance in ESG Reporting: The Role of Emerging Technologies and Big Data /
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520 $a The three essays focus on enhancing assurance in Environmental, Social, and Governance (ESG) reporting and applying big data, blockchain, and large language models (LLMs) in ESG assurance. While more companies offer ESG disclosure, it is usually not fully substantiated with supporting information. However, traditional financial audit approaches are less effective in providing ESG assurance due to the difference in the nature of evidence, difficulty in measuring and verifying ESG measures, and ever-changing ESG performance. To increase the effectiveness of ESG audit approaches, the first essay proposes Audit 4.0-based ESG assurance, which uses Big Data and emerging technologies of Audit 4.0 to capture evidence from the physical world and provide accurate assurance on ESG reports in a timely manner. A case study, shown as a proof of concept, explores the integration of satellite-based methane estimation as ESG audit evidence. The use of satellite images provides opportunities for regulators and companies to monitor and assure ESG reports in a continuous manner.The second essay examines greenwashing practices in corporate environmental disclosures and the potential of blockchain and smart contracts to address this problem. Six types of greenwashing risks in environmental disclosures relevant to accounting practice are defined. Then, a comprehensive framework is proposed that uses blockchain and smart contracts to combat greenwashed disclosures by creating automated controls and providing tamper-resistant audit evidence. Based on this framework, smart contracts are designed and implemented on blockchain to combat greenwashing practices in Shell plc's environmental disclosures. This study provides automatic, real-time, and secured greenwashing risk controls with early warnings for auditors and regulators.The third essay builds upon the second essay by first establishing seven quantifiable indicators for greenwashing and then using LLMs and online sources to identify potential greenwashing activities. LLMs can analyze text, search online resources, and perform reasoning to uncover issues that might be overlooked by humans. Then the summary of the seven indicators will be visualized in a dashboard to provide stakeholders information and facilitate their decision making. Researchers can use these outputs for further analyses, for example, empirical research using the greenwashing index for greenwashing determinants and impact.
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650 4 $a Remote sensing. $3 535394
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653 $a Blockchain
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653 $a Satellite images
653 $a Large language models
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690 $a 0464
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