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

页码：2158 / 2161

页数：4

共 50 条

[31] The Role of Stakeholders in Sustainability Reporting Assurance
Manetti, Giacomo
Toccafondi, Simone
JOURNAL OF BUSINESS ETHICS, 2012, 107 (03) : 363 - 377
[32] Corporate integrity, external assurance and sustainability reporting quality: evidence from the Malaysian public listed companies
Elaigwu, Moses
Abdulmalik, Salau Olarinoye
Talab, Hassnain Raghib
ASIA-PACIFIC JOURNAL OF BUSINESS ADMINISTRATION, 2024, 16 (02) : 410 - 440
[33] Determinants and Value Relevance of Voluntary Assurance of Sustainability Reports in a Mandatory Reporting Context: Evidence from Europe
Vander Bauwhede, Heidi
Van Cauwenberge, Philippe
SUSTAINABILITY, 2022, 14 (15)
[34] Taking the GRI to scale - Towards the next generation of sustainability reporting guidelines
Thurm, Ralph
Sustainability Accounting and Reporting, 2006, 21 : 325 - 337
[35] Social contagion and the institutionalisation of GRI-based sustainability reporting practices
Jain, Ameeta
Islam, Muhammad Azizul
Keneley, Monica
Kansal, Monika
MEDITARI ACCOUNTANCY RESEARCH, 2022, 30 (05) : 1291 - 1308
[36] Sustainability reporting among mining corporations: a constructive critique of the GRI approach
Fonseca, Alberto
McAllister, Mary Louise
Fitzpatrick, Patricia
JOURNAL OF CLEANER PRODUCTION, 2014, 84 : 70 - 83
[37] Evaluating sustainability reporting on GRI standards in developing countries: a case of Pakistan
Khan, Ismail
Fujimoto, Yuka
Uddin, Muhammad Jasim
Afridi, Muhammad Asim
INTERNATIONAL JOURNAL OF LAW AND MANAGEMENT, 2023, 65 (03) : 189 - 208
[38] A Review of Global Reporting Initiative (GRI) Research with Sustainability Reporting: 1999-2020 dataset
E-Vahdati, Sahar
Aripin, Norhani
REVISTA DE CONTABILIDAD-SPANISH ACCOUNTING REVIEW, 2023, 26 (02) : 274 - 290
[39] Creating Legitimacy for Sustainability Assurance Practices: Evidence from Sustainability Restatements
Michelon, Giovanna
Patten, Dennis M.
Romi, Andrea M.
EUROPEAN ACCOUNTING REVIEW, 2019, 28 (02) : 395 - 422
[40] Revised guidelines for sustainability reporting: readability and assurance
Bakry, Ahmed Elsayed Awad
Azhar, Zubir
Kishan, K.
MANAGEMENT DECISION, 2023, 61 (11) : 3493 - 3518

← 1 2 3 4 5 →