The Role of Stakeholders in Sustainability Reporting Assurance
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 invol...
| Auteurs: | ; |
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| Type de support: | Électronique Article |
| Langue: | Anglais |
| Vérifier la disponibilité: | HBZ Gateway |
| Interlibrary Loan: | Interlibrary Loan for the Fachinformationsdienste (Specialized Information Services in Germany) |
| Publié: |
2012
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| Dans: |
Journal of business ethics
Année: 2012, Volume: 107, Numéro: 3, Pages: 363-377 |
| Sujets non-standardisés: | B
Global Reporting Initiative
B Assurance B Content Analysis B Sustainability reporting B Stakeholder engagement |
| Accès en ligne: |
Accès probablement gratuit Volltext (JSTOR) Volltext (lizenzpflichtig) |
| Résumé: | 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. |
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| ISSN: | 1573-0697 |
| Contient: | Enthalten in: Journal of business ethics
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| Persistent identifiers: | DOI: 10.1007/s10551-011-1044-1 HDL: 2158/497472 |
