Assurance Services for Sustainability Reports: Standards and Empirical Evidence
This article contributes to the growing scholarship on the topic of assurance services for sustainability reports. We first synthetically illustrate the main international standards for the implementation of assurance services regarding the subject documents. The second part of our article is an emp...
| Published in: | Journal of business ethics |
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| Authors: | ; |
| 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
2009
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| In: |
Journal of business ethics
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| Further subjects: | B
level of assurance
B credibility gap B Corporate social responsibility B Materiality B global reporting initiative guidelines B Sustainability reporting B Standards B assurance services |
| Online Access: |
Presumably Free Access Volltext (lizenzpflichtig) |
| Summary: | This article contributes to the growing scholarship on the topic of assurance services for sustainability reports. We first synthetically illustrate the main international standards for the implementation of assurance services regarding the subject documents. The second part of our article is an empirical analysis of reports drawn up on the basis of the current Global Reporting Initiative 2006 guidelines, and looks at how effectively these standards have been implemented, analyzing the different typologies of assurance statement. |
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| ISSN: | 1573-0697 |
| Contains: | Enthalten in: Journal of business ethics
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| Persistent identifiers: | DOI: 10.1007/s10551-008-9809-x |