GREEN BONDS AND ASSURANCE PROCESS: FIRST PROPOSITIONS ABOUT THE ROLE OF ACCOUNTING PROVIDERS

Green bonds seem to become more and more a key pillar of Green Finance to reach sustainable and socially responsible finance. Through a periodization the paper has the objective to analyze, among different actors, how the process of auditing (assessment) is able to contribute to transparency and effectiveness of strong sustainability purposes. Many perplexities are linked to this on the actual effectiveness of these investments to ensure the improvement of the environment and climate and on the actual ethics and transparency of management of the various phases of issue and auditing / assurance of the same. These perplexities have prompted the curiosity of the wishes of the paper which aim to respond to the following research question: “How auditors participate and seek to establish the particular market segment of green bonds?”.