Ethical Issues in the Assurance of Sustainability Reports: Perspectives from Assurance Providers
The objective of this paper is to investigate, through a qualitative study based on 38 semi-structured interviews with agents who provide assurance of sustainability reports, how they perceive and manage ethical issues underlying the verification of sustainability reports. Most of the ethical issues...
| Authors: | ; ; ; |
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| Format: | Electronic Article |
| Language: | English |
| Check availability: | HBZ Gateway |
| Journals Online & Print: | Drawer...
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| Fernleihe: | Fernleihe für die Fachinformationsdienste |
| Published: |
Springer Science + Business Media B. V
2019
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| In: |
Journal of business ethics
Year: 2019, Volume: 159, Issue: 4, Pages: 1111-1125 |
| Further subjects: | B
Sustainability assurance
B Commercialism B Ethical principles B Independence of auditors B Legitimacy B Sustainability reporting B conflicts of interest |
| Online Access: |
Presumably Free Access Volltext (lizenzpflichtig) |