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[{"key": "dc.contributor.advisor", "value": "Pajunen, Kati", "language": null, "element": "contributor", "qualifier": "advisor", "schema": "dc"}, {"key": "dc.contributor.author", "value": "Miettinen, P\u00e4ivi", "language": null, "element": "contributor", "qualifier": "author", "schema": "dc"}, {"key": "dc.date.accessioned", "value": "2025-06-13T05:38:45Z", "language": null, "element": "date", "qualifier": "accessioned", "schema": "dc"}, {"key": "dc.date.available", "value": "2025-06-13T05:38:45Z", "language": null, "element": "date", "qualifier": "available", "schema": "dc"}, {"key": "dc.date.issued", "value": "2025", "language": null, "element": "date", "qualifier": "issued", "schema": "dc"}, {"key": "dc.identifier.uri", "value": "https://jyx.jyu.fi/handle/123456789/103493", "language": null, "element": "identifier", "qualifier": "uri", "schema": "dc"}, {"key": "dc.description.abstract", "value": "Euroopan unionissa tuli vuonna 2023 voimaan kest\u00e4vyysraportointidirektiivi (Corporate Sustainability Reporting Directive, CSRD), joka velvoittaa soveltamisalaan kuuluvia yrityksi\u00e4 raportoimaan kest\u00e4vyysasioista eurooppalaisten kest\u00e4vyysraportointistandardien (European Sustainability Reporting Standards, ESRS) mukaisesti ja jonka my\u00f6t\u00e4 kest\u00e4vyysraportoinnin varmentamisesta tuli pakollista. Suomessa kest\u00e4vyysraportoinnin varmentajina voivat toimia ainoastaan tilintarkastajat, joilla on kest\u00e4vyysraportointitarkastajan erityisp\u00e4tevyys.\nT\u00e4ss\u00e4 tutkimuksessa kartoitettiin kest\u00e4vyysraportointitarkastajien n\u00e4kemyksi\u00e4 kest\u00e4vyysraportoinnin varmentamisesta heid\u00e4n valmistautuessaan ensimm\u00e4isiin kest\u00e4vyysraportoinnin varmennuksiin. Tutkimus toteutettiin laadullisena haastattelututkimuksena haastattelemalla viitt\u00e4 rekister\u00f6ity\u00e4 kest\u00e4vyysraportointitarkastajaa. Haastattelulajina k\u00e4ytettiin teemahaastattelua, ja ker\u00e4tyn aineiston analysoinnissa hy\u00f6dynnettiin teemoittelua.\nHaastateltavien vastauksissa korostui olennaisuusarvioinnin rooli niin raportoinnin perustana kuin varmentamisen l\u00e4ht\u00f6kohtana. Haastateltavat pitiv\u00e4t hyv\u00e4n\u00e4 sit\u00e4, ett\u00e4 ainakin alkuvaiheessa varmennuksessa riitt\u00e4\u00e4 rajoitettu varmuustaso. Varmentamisen kohtuullista varmuustasoa kohtaan haastateltavilla oli ep\u00e4ilyksi\u00e4. Kest\u00e4vyysraportoinnin varmennuksessa k\u00e4ytett\u00e4v\u00e4ksi varmennusstandardiksi haastateltavat nimesiv\u00e4t ISAE 3000 -standardin, mink\u00e4 lis\u00e4ksi haastateltavat n\u00e4kiv\u00e4t Suomen Tilintarkastajat ry:n kest\u00e4vyysraportoinnin varmennussuosituksen ja muun ohjeistuksen keskeisen\u00e4 hyv\u00e4n varmennustavan ohjeistamisessa. ESRS E1 -standardiin liittyen sit\u00e4, ettei ilmastonmuutos olisi jollekin yritykselle olennainen, haastateltavat pitiv\u00e4t ep\u00e4todenn\u00e4k\u00f6isen\u00e4 mutta mahdollisena. Euroopan komission helmikuussa 2025 julkaiseman Omnibus-ehdotuksen my\u00f6t\u00e4 on ep\u00e4varmaa, millainen kest\u00e4vyysraportoinnin varmennuspalvelujen ja muiden kest\u00e4vyysraportoinnin palvelujen asema tulevaisuudessa on.", "language": "fi", "element": "description", "qualifier": "abstract", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Submitted by jyx lomake-julkaisija (jyx-julkaisija.group@korppi.jyu.fi) on 2025-06-13T05:38:45Z\nNo. of bitstreams: 0", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Made available in DSpace on 2025-06-13T05:38:45Z (GMT). No. of bitstreams: 0", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.format.extent", "value": "73", "language": null, "element": "format", "qualifier": "extent", "schema": "dc"}, {"key": "dc.format.mimetype", "value": "application/pdf", "language": null, "element": "format", "qualifier": "mimetype", "schema": "dc"}, {"key": "dc.language.iso", "value": "fin", "language": null, "element": "language", "qualifier": "iso", "schema": "dc"}, {"key": "dc.rights", "value": "CC BY 4.0", "language": null, "element": "rights", "qualifier": null, "schema": "dc"}, {"key": "dc.title", "value": "Kest\u00e4vyysraportointitarkastajien n\u00e4kemyksi\u00e4 kest\u00e4vyysraportoinnin varmentamisesta \u2013 esimerkkin\u00e4 ESRS E1 -standardi", "language": null, "element": "title", "qualifier": null, "schema": "dc"}, {"key": "dc.type", "value": "master thesis", "language": null, "element": "type", "qualifier": null, "schema": "dc"}, {"key": "dc.identifier.urn", "value": "URN:NBN:fi:jyu-202506135307", "language": null, "element": "identifier", "qualifier": "urn", "schema": "dc"}, {"key": "dc.contributor.faculty", "value": "Jyv\u00e4skyl\u00e4n yliopiston kauppakorkeakoulu", "language": "fi", "element": "contributor", "qualifier": "faculty", "schema": "dc"}, {"key": "dc.contributor.faculty", "value": "Jyv\u00e4skyl\u00e4 University School of Business and Economics", "language": "en", "element": "contributor", "qualifier": "faculty", "schema": "dc"}, {"key": "dc.contributor.organization", "value": "Jyv\u00e4skyl\u00e4n yliopisto", "language": "fi", "element": "contributor", "qualifier": "organization", "schema": "dc"}, {"key": "dc.contributor.organization", "value": "University of Jyv\u00e4skyl\u00e4", "language": "en", "element": "contributor", "qualifier": "organization", "schema": "dc"}, {"key": "dc.subject.discipline", "value": "Laskentatoimi ja yritysrahoitus", "language": "fi", "element": "subject", "qualifier": "discipline", "schema": "dc"}, {"key": "dc.subject.discipline", "value": "Accounting and Corporate Finance", "language": "en", "element": "subject", "qualifier": "discipline", "schema": "dc"}, {"key": "dc.type.coar", "value": "http://purl.org/coar/resource_type/c_bdcc", "language": null, "element": "type", "qualifier": "coar", "schema": "dc"}, {"key": "dc.rights.copyright", "value": "\u00a9 The Author(s)", "language": null, "element": "rights", "qualifier": "copyright", "schema": "dc"}, {"key": "dc.rights.accesslevel", "value": "openAccess", "language": null, "element": "rights", "qualifier": "accesslevel", "schema": "dc"}, {"key": "dc.type.publication", "value": "masterThesis", "language": null, "element": "type", "qualifier": "publication", "schema": "dc"}, {"key": "dc.format.content", "value": "fulltext", "language": null, "element": "format", "qualifier": "content", "schema": "dc"}, {"key": "dc.rights.url", "value": "https://creativecommons.org/licenses/by/4.0/", "language": null, "element": "rights", "qualifier": "url", "schema": "dc"}, {"key": "dc.description.accessibilityfeature", "value": "ei tietoa saavutettavuudesta", "language": "fi", "element": "description", "qualifier": "accessibilityfeature", "schema": "dc"}, {"key": "dc.description.accessibilityfeature", "value": "unknown accessibility", "language": "en", "element": "description", "qualifier": "accessibilityfeature", "schema": "dc"}]
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