How can KPMG prepare for the Corporate Sustainability Reporting Directive?

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Bibliographic Details
Main Author: Szegedi Péter
Other Authors: Bakker Niels
Vallyon Dr. Andrea
Format: Thesis
Kulcsszavak:audit
compliance
European Union
financial reporting
KPMG
sustainability
Online Access:http://dolgozattar.uni-bge.hu/56715
Description
Abstract:This thesis addresses the challenge of integrating the Corporate Sustainability Reporting Directive (CSRD) into KPMG's audit practices. It starts with a detailed analysis of KPMG's current business issue and objectives, identifying the main causes of the problem such as limited auditor competence and capacity issues. The research explores theoretical frameworks around training, intercompany alignment, organizational culture, and change management. Based on the exploration, three solutions are proposed and hypotheses are created for each. The hypotheses are tested through either qualitative and quantitative methods, with conclusions formulated on what solutions KPMG should implement. Further recommendations are described which the company should consider on top of the implementation of the validated solutions.