David Bourget (Western Ontario)
David Chalmers (ANU, NYU)
Rafael De Clercq
Ezio Di Nucci
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|
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Citations of this work BETA
Irene M. Herremans, Jamal A. Nazari & Fereshteh Mahmoudian (forthcoming). Stakeholder Relationships, Engagement, and Sustainability Reporting. Journal of Business Ethics.
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.
S. Prakash Sethi, Terrence F. Martell & Mert Demir (forthcoming). Enhancing the Role and Effectiveness of Corporate Social Responsibility Reports: The Missing Element of Content Verification and Integrity Assurance. Journal of Business Ethics.
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