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
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DOI 10.1007/s10551-008-9809-x
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References found in this work BETA

Transparency and Assurance Minding the Credibility Gap.Nicole Dando & Tracey Swift - 2003 - Journal of Business Ethics 44 (2/3):195 - 200.
Thirty Years of Social Accounting, Reporting and Auditing: What (If Anything) Have We Learnt?Rob Gray - 2001 - Business Ethics, the Environment and Responsibility 10 (1):9–15.
Thirty Years of Social Accounting, Reporting and Auditing: What Have We Learnt?Rob Gray - 2001 - Business Ethics, the Environment and Responsibility 10 (1):9-15.

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