ASSURANCE LEVEL FOR SUSTAINABILITY REPORTING: EVIDENCE FROM GRI

被引：0
|
作者：
Moggi, Sara [1 ]
Pagani, Alessandra [2 ]
机构：
[1] Univ Verona, Dept Business Adm, I-37100 Verona, Italy
[2] Univ Roma Tor Vergata, Dept Business Govt Philosophy Studies, Rome, Italy
来源：
FUTURE OF ENTREPRENEURSHIP | 2014年
关键词：
social assurance; global reporting initiative guidelines; materiality; assurance standards; sustainability reports; STATEMENTS; QUALITY;
D O I：
暂无
中图分类号：
F [经济];
学科分类号：
02 ;
摘要：
引用
收藏
页码：2158 / 2161
页数：4
相关论文
共 50 条
  • [1] Issues in sustainability reporting assurance: evidence from interviews
    Aliyu, Sulaiman
    SUSTAINABILITY ACCOUNTING MANAGEMENT AND POLICY JOURNAL, 2024, 15 (03) : 628 - 653
  • [2] Determinants of GRI-based sustainability reporting: evidence from an emerging economy
    Orazalin, Nurlan
    Mahmood, Monowar
    JOURNAL OF ACCOUNTING IN EMERGING ECONOMIES, 2019, 10 (01) : 140 - 164
  • [3] Choice of assurance provider and impact on quality of sustainability reporting: Evidence from sustainability reporting restatements
    Bentley-Goode, Kathleen A.
    Simnett, Roger
    Thompson, Anne
    Trotman, Andrew J.
    ACCOUNTING AND FINANCE, 2024,
  • [4] CEO Compensation and Sustainability Reporting Assurance: Evidence from the UK
    Habiba Al-Shaer
    Mahbub Zaman
    Journal of Business Ethics, 2019, 158 : 233 - 252
  • [5] CEO Compensation and Sustainability Reporting Assurance: Evidence from the UK
    Al-Shaer, Habiba
    Zaman, Mahbub
    JOURNAL OF BUSINESS ETHICS, 2019, 158 (01) : 233 - 252
  • [6] Voluntary assurance of sustainability reporting: evidence from an emerging economy
    Hassan, Abeer
    Elamer, Ahmed A.
    Fletcher, Mary
    Sobhan, Nawreen
    ACCOUNTING RESEARCH JOURNAL, 2020, 33 (02) : 391 - 410
  • [7] Level of disclosure in sustainability reports in accordance with the Global Reporting Initiative (GRI)
    Tres, Pamela
    Di Domenico, Daniela
    Tres, Naline
    REVISTA AMBIENTE CONTABIL, 2023, 15 (02): : 1 - 18
  • [8] Sustainability reporting of major electricity retailers in line with GRI: Australia evidence
    Mamun, Mehadi
    JOURNAL OF ACCOUNTING AND ORGANIZATIONAL CHANGE, 2023, 19 (03): : 474 - 493
  • [9] Views of corporate managers on assurance of sustainability reporting: evidence from Japan
    Haider, Mohammad Badrul
    Nishitani, Kimitaka
    INTERNATIONAL JOURNAL OF DISCLOSURE AND GOVERNANCE, 2020, 17 (01) : 1 - 19
  • [10] Views of corporate managers on assurance of sustainability reporting: evidence from Japan
    Mohammad Badrul Haider
    Kimitaka Nishitani
    International Journal of Disclosure and Governance, 2020, 17 : 1 - 19
12345