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gikonyon/Verifying-Governance-and-Environmental-Data-Integrity-under-IFRS-S1-and-IFRS-S2

Domain:

socioeconomic
Creator:
gik
Host:
East African Journal of Business and Economics, Volume 9, Issue 3, 2026, pp. 566–581 # IFRS S1 & S2 Forensic Assurance Engine Interactive implementation of the **Forensic Assurance Algorithm** published in the *East African Journal of Business and Economics*. This tool programmatically assesses corporate sustainability disclosures for structural risk using an adapted Herfindahl-Hirschman Index (HHI) for governance equity and a multi-weighted Data Quality Score (DQS) for environmental pipelines. --- ## 🚀 Key Features * **Governance Concentration Engine:** Measures boardroom gender concentration against a strict 50% parity baseline and checks local statutory thresholds. * **Environmental DQS Engine:** Evaluates data pipelines across 5 maturity tiers (ranging from manual spreadsheets to immutable ledgers). * **Automated Risk Profiling:** Blends governance and data integrity metrics into an Alpha-to-Zinc audit risk classification. ## ⚙️ Local Execution & Streamlit Deployment To run the Streamlit app locally or deploy it to streamlit.io: ```bash pip install -r requirements.txt streamlit run app.py

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