Assurance Services for Sustainability Reports: Standards and Empirical Evidence [Book Review]

Journal of Business Ethics 87 (1):289 - 298 (2009)
Abstract
This article contributes to the growing scholarship on the topic of assurance services for sustainability reports. We first synthetically illustrate the main international standards for the implementation of assurance services regarding the subject documents. The second part of our article is an empirical analysis of reports drawn up on the basis of the current Global Reporting Initiative 2006 guidelines, and looks at how effectively these standards have been implemented, analyzing the different typologies of assurance statement.
Keywords assurance services  corporate social responsibility  credibility gap  global reporting initiative guidelines  level of assurance  materiality  standards  sustainability reporting
Categories (categorize this paper)
DOI 10.2307/40294969
Options
 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: 17,739
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

Add more references

Citations of this work BETA

View all 9 citations / Add more citations

Similar books and articles

Monthly downloads

Added to index

2009-01-28

Total downloads

35 ( #100,358 of 1,777,464 )

Recent downloads (6 months)

1 ( #289,892 of 1,777,464 )

How can I increase my downloads?

My notes
Sign in to use this feature


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