RT Article
T1 Assurance Services for Sustainability Reports: Standards and Empirical Evidence
JF Journal of business ethics
VO 87
IS 1
SP 289
OP 298
A1 Manetti, Giacomo
A1 Becatti, Lucia
A2 Becatti, Lucia
LA English
YR 2009
UL https://ixtheo.de/Record/1785634682
AB 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.
K1 Sustainability reporting
K1 Standards
K1 Materiality
K1 level of assurance
K1 global reporting initiative guidelines
K1 credibility gap
K1 Corporate Social Responsibility
K1 assurance services
DO 10.1007/s10551-008-9809-x