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...
| Authors: | ; |
|---|---|
| Tipo de documento: | Recurso Electrónico Artigo |
| Idioma: | Inglês |
| Verificar disponibilidade: | HBZ Gateway |
| Interlibrary Loan: | Interlibrary Loan for the Fachinformationsdienste (Specialized Information Services in Germany) |
| Publicado em: |
2012
|
| Em: |
Journal of business ethics
Ano: 2012, Volume: 107, Número: 3, Páginas: 363-377 |
| Outras palavras-chave: | B
Global Reporting Initiative
B Assurance B Content Analysis B Sustainability reporting B Stakeholder engagement |
| Acesso em linha: |
Presumably Free Access Volltext (JSTOR) Volltext (lizenzpflichtig) |
| Resumo: | 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. |
|---|---|
| ISSN: | 1573-0697 |
| Obras secundárias: | Enthalten in: Journal of business ethics
|
| Persistent identifiers: | DOI: 10.1007/s10551-011-1044-1 HDL: 2158/497472 |
