Transparency and Assurance: Minding the Credibility Gap

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
Categories (categorize this paper)
DOI 10.2307/25075028
 Save to my reading list
Follow the author(s)
My bibliography
Export citation
Find it on Scholar
Edit this record
Mark as duplicate
Revision history Request removal from index
Download options
PhilPapers Archive

Upload a copy of this paper     Check publisher's policy on self-archival     Papers currently archived: 15,974
External links
Setup an account with your affiliations in order to access resources via your University's proxy server
Configure custom proxy (use this if your affiliation does not provide a proxy)
Through your library
References found in this work BETA

No references found.

Add more references

Citations of this work BETA

View all 18 citations / Add more citations

Similar books and articles
Edward Hinchman (2014). Assurance and Warrant. Philosophers' Imprint 14 (17).
Isabel Carrero & Carmen Valor (2011). Slaves of Market Information. Proceedings of the International Association for Business and Society 22:352-363.
A. Scott Carson (2007). For-Profit Degree Granting Institutions in Three Countries. Proceedings of the International Association for Business and Society 18:377-382.

Monthly downloads

Added to index


Total downloads

18 ( #151,089 of 1,725,870 )

Recent downloads (6 months)

5 ( #134,308 of 1,725,870 )

How can I increase my downloads?

My notes
Sign in to use this feature

Start a new thread
There  are no threads in this forum
Nothing in this forum yet.