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)|
References found in this work BETA
A Theory of Justice.John Rawls - 2009 - In Steven M. Cahn (ed.), Philosophy and Rhetoric. Oxford University Press. pp. 133-135.
The Audit Society: Rituals of Verification.Michael Power - 1999 - British Journal of Educational Studies 47 (1):92-94.
Stakeholder Theory and A Principle of Fairness.Robert A. Phillips - 1997 - Business Ethics Quarterly 7 (1):51-66.
Thirty Years of Social Accounting, Reporting and Auditing: What (If Anything) Have We Learnt?Rob Gray - 2001 - Business Ethics 10 (1):9–15.
Business and the Polis: What Does It Mean to See Corporations as Political Actors? [REVIEW]Pierre-Yves Néron - 2010 - Journal of Business Ethics 94 (3):333-352.
Citations of this work BETA
Stakeholder Relationships, Engagement, and Sustainability Reporting.Irene M. Herremans, Jamal A. Nazari & Fereshteh Mahmoudian - forthcoming - Journal of Business Ethics.
In Pursuit of a ‘Single Source of Truth’: From Threatened Legitimacy to Integrated Reporting.Cornelia Beck, John Dumay & Geoffrey Frost - 2017 - Journal of Business Ethics 141 (1):191-205.
Corporate Perspectives on the Development and Use of Sustainability Reports.Cory Searcy & Ruvena Buslovich - 2013 - Journal of Business Ethics 121 (2):1-21.
Enhancing the Role and Effectiveness of Corporate Social Responsibility Reports: The Missing Element of Content Verification and Integrity Assurance.S. Prakash Sethi, Terrence F. Martell & Mert Demir - forthcoming - Journal of Business Ethics.
Similar books and articles
Assurance Services for Sustainability Reports: Standards and Empirical Evidence. [REVIEW]Giacomo Manetti & Lucia Becatti - 2009 - Journal of Business Ethics 87 (1):289 - 298.
Transparency and Assurance: Minding the Credibility Gap.Nicole Dando & Tracey Swift - 2003 - Journal of Business Ethics 44 (2/3):195 - 200.
Promises Beyond Assurance.Nicholas Southwood & Daniel Friedrich - 2009 - Philosophical Studies 144 (2):261 - 280.
The Role of the Global Reporting Initiative's Sustainability Reporting Guidelines in the Social Screening of Investments.Alan Willis - 2003 - Journal of Business Ethics 43 (3):233 - 237.
Multinationals' Accountability on Sustainability: The Evolution of Third-Party Assurance of Sustainability Reports. [REVIEW]Paolo Perego & Ans Kolk - 2012 - Journal of Business Ethics 110 (2):173-190.
Ethical Assurance Statements in Political Science Journals.Sara R. Jordan & Kim Q. Hill - 2012 - Journal of Academic Ethics 10 (3):243-250.
Multiple Communities and Controlling Corruption.Philip M. Nichols - 2009 - Journal of Business Ethics 88 (4):805 - 813.
Can Trust Itself Ground a Reason to Believe the Trusted?Edward Hinchman - 2012 - Abstracta 6 (Special Issue VI):47-83.
Is the Triple Bottom Line a Restrictive Framework for Non-Financial Reporting?Kaushik Sridhar - 2012 - Asian Journal of Business Ethics 1 (2):89 - 121.
Moral Discourse and Corporate Social Responsibility Reporting.MaryAnn Reynolds & Kristi Yuthas - 2008 - Journal of Business Ethics 78 (1-2):47 - 64.
An Analysis of Materiality and Reasonable Assurance: Professional Mystification and Paternalism in Auditing. [REVIEW]Robin W. Roberts & Peggy D. Dwyer - 1998 - Journal of Business Ethics 17 (5):115-124.
Added to index2011-10-04
Total downloads23 ( #216,389 of 2,158,189 )
Recent downloads (6 months)1 ( #356,322 of 2,158,189 )
How can I increase my downloads?