David Bourget (Western Ontario)
David Chalmers (ANU, NYU)
Rafael De Clercq
Jack Alan Reynolds
Learn more about PhilPapers
Journal of Business Ethics 107 (3):363-377 (2012)
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.
|Keywords||Assurance Content Analysis Global reporting initiative Stakeholder engagement Sustainability reporting|
|Categories||categorize this paper)|
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
John Rawls (1971/2005). A Theory of Justice. Harvard University Press.
John Rawls (2009/2005). A Theory of Justice. In Steven M. Cahn (ed.), Philosophy and Rhetoric. Oxford University Press 133-135.
Michael Power (1999). The Audit Society: Rituals of Verification. British Journal of Educational Studies 47 (1):92-94.
Robert A. Phillips (1997). Stakeholder Theory and A Principle of Fairness. Business Ethics Quarterly 7 (1):51-66.
Rob Gray (2001). Thirty Years of Social Accounting, Reporting and Auditing: What (If Anything) Have We Learnt? Business Ethics 10 (1):9–15.
Citations of this work BETA
Cornelia Beck, John Dumay & Geoffrey Frost (forthcoming). In Pursuit of a ‘Single Source of Truth’: From Threatened Legitimacy to Integrated Reporting. Journal of Business Ethics.
Cory Searcy & Ruvena Buslovich (2013). Corporate Perspectives on the Development and Use of Sustainability Reports. Journal of Business Ethics 121 (2):1-21.
Irene M. Herremans, Jamal A. Nazari & Fereshteh Mahmoudian (forthcoming). Stakeholder Relationships, Engagement, and Sustainability Reporting. Journal of Business Ethics.
Similar books and articles
Giacomo Manetti & Lucia Becatti (2009). Assurance Services for Sustainability Reports: Standards and Empirical Evidence. [REVIEW] Journal of Business Ethics 87 (1):289 - 298.
Nicole Dando & Tracey Swift (2003). Transparency and Assurance: Minding the Credibility Gap. Journal of Business Ethics 44 (2/3):195 - 200.
Nicholas Southwood & Daniel Friedrich (2009). Promises Beyond Assurance. Philosophical Studies 144 (2):261 - 280.
Alan Willis (2003). The Role of the Global Reporting Initiative's Sustainability Reporting Guidelines in the Social Screening of Investments. Journal of Business Ethics 43 (3):233 - 237.
Lizet Quaak, Theo Aalbers & John Goedee (2007). Transparency of Corporate Social Responsibility in Dutch Breweries. Journal of Business Ethics 76 (3):293 - 308.
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.
Sara R. Jordan & Kim Q. Hill (2012). Ethical Assurance Statements in Political Science Journals. Journal of Academic Ethics 10 (3):243-250.
Philip M. Nichols (2009). Multiple Communities and Controlling Corruption. Journal of Business Ethics 88 (4):805 - 813.
Matias Laine, Hannele Mäkelä, Salme Näsi & Oana Apostol (2007). The Sustainability Reporting of Municipalities. Proceedings of the International Association for Business and Society 18:318-323.
Edward Hinchman (2012). Can Trust Itself Ground a Reason to Believe the Trusted? Abstracta 6 (Special Issue VI):47-83.
Edward Hinchman (2014). Assurance and Warrant. Philosophers' Imprint 14 (17).
Kaushik Sridhar (2012). Is the Triple Bottom Line a Restrictive Framework for Non-Financial Reporting? Asian Journal of Business Ethics 1 (2):89 - 121.
MaryAnn Reynolds & Kristi Yuthas (2008). Moral Discourse and Corporate Social Responsibility Reporting. Journal of Business Ethics 78 (1-2):47 - 64.
Robin W. Roberts & Peggy D. Dwyer (1998). An Analysis of Materiality and Reasonable Assurance: Professional Mystification and Paternalism in Auditing. [REVIEW] Journal of Business Ethics 17 (5):115-124.
Added to index2011-10-04
Total downloads15 ( #171,704 of 1,725,238 )
Recent downloads (6 months)1 ( #349,103 of 1,725,238 )
How can I increase my downloads?