RT Article
T1 The Role of Stakeholders in Sustainability Reporting Assurance
JF Journal of business ethics
VO 107
IS 3
SP 363
OP 377
A1 Manetti, Giacomo
A1 Toccafondi, Simone
A2 Toccafondi, Simone
LA English
YR 2012
UL https://ixtheo.de/Record/1785644815
AB The main purpose of this exploratory analysis is to understand whether, based on evidence gathered from international best practices selected among corporations which adopt the Global Reporting Initiative guidelines in sustainability reporting (SR), stakeholders are significantly consulted and involved—as international literature would indicate—by assurance providers, during assurance processes of SR. We aim at verifying if this practice—known as stakeholder assurance—is in fact widespread in SR assurance by carrying out empirical research, through content analysis, into a sample of 161 assurance statements of international corporations, in order to test characteristics of any stakeholder assurance implemented.
K1 Sustainability reporting
K1 Stakeholder engagement
K1 Global Reporting Initiative
K1 Content Analysis
K1 Assurance
DO 10.1007/s10551-011-1044-1