David Bourget (Western Ontario)
David Chalmers (ANU, NYU)
Rafael De Clercq
Ezio Di Nucci
Jack Alan Reynolds
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Journal of Business Ethics 44 (2/3):195 - 200 (2003)
There is a growing realisation that the current upward trend in levels of disclosure of social, ethical and environmental performance by corporations and other organisations is not being accompanied by simultaneous greater levels of public trust. Low levels of confidence in the information communicated in public reporting is probably undermining the impetus for this disclosure. This article suggests that this credibility gap can be narrowed through the use of third party independent assurance. However, this is not an unqualified panacea. Much verification and assurance practice itself has to date been of questionable robustness, reliability and consistency, and has been framed by financial assurance models that are inadequate for the broader, qualitative dimensions of social, ethical and environmental performance. The paper argues that there is need for a universal standard for the provision of assurance of social, ethical and environmental reporting, and indeed for the credibility of the assurance providers themselves. The new AA1000S Assurance Standard, developed by the Institute of Social and Ethical AccountAbility, offers an approach and a tool for addressing these gaps.
|Keywords||assurance credibility social ethical reporting|
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Citations of this work BETA
Paolo Perego & Ans Kolk (2012). Multinationals' Accountability on Sustainability: The Evolution of Third-Party Assurance of Sustainability Reports. [REVIEW] Journal of Business Ethics 110 (2):173-190.
Francesco Perrini (2006). SMEs and CSR Theory: Evidence and Implications From an Italian Perspective. [REVIEW] Journal of Business Ethics 67 (3):305 - 316.
Stephen Chen & Petra Bouvain (2009). Is Corporate Responsibility Converging? A Comparison of Corporate Responsibility Reporting in the USA, UK, Australia, and Germany. Journal of Business Ethics 87 (1):299 - 317.
Antonino Vaccaro & Peter Madsen (2009). Corporate Dynamic Transparency: The New Ict-Driven Ethics? [REVIEW] Ethics and Information Technology 11 (2):113-122.
Pavel Castka & Charles J. Corbett (forthcoming). Governance of Eco-Labels: Expert Opinion and Media Coverage. Journal of Business Ethics.
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