The Role of Stakeholders in Sustainability Reporting Assurance

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
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DOI 10.1007/s10551-011-1044-1
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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.

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