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

[41] The value relevance of mandatory sustainability reporting assurance
Jeriji, Maher
Nasfi, Ala
SOUTH AFRICAN JOURNAL OF ACCOUNTING RESEARCH, 2023, 37 (02) : 122 - 138
[42] Assurance on sustainability reporting: An auditor's view
Wallage, P
AUDITING-A JOURNAL OF PRACTICE & THEORY, 2000, 19 : 53 - 65
[43] The Use of Blockchains to Enhance Sustainability Reporting and Assurance
Bakarich, Kathleen M.
Castonguay, John Jack
O'Brien, Patrick E.
ACCOUNTING PERSPECTIVES, 2020, 19 (04) : 389 - 412
[44] Impacts of combined assurance on integrated, sustainability and financial reporting qualities: Evidence from listed companies in South Africa
Donkor, Augustine
Djajadikerta, Hadrian Geri
Mat Roni, Saiyidi
INTERNATIONAL JOURNAL OF AUDITING, 2021, 25 (02) : 475 - 507
[45] Audit and CSR committees: are they complements or substitutes in CSR reporting, assurance and GRI framework adoption?
Uyar, Ali
Elbardan, Hany
Kuzey, Cemil
Karaman, Abdullah S.
INTERNATIONAL JOURNAL OF ACCOUNTING AND INFORMATION MANAGEMENT, 2023, 31 (01) : 1 - 36
[46] Exploring diversity in sustainability assurance practice: Evidence from assurance providers in the UK
Channuntapipat, Charika
Samsonova-Taddei, Anna
Turley, Stuart
ACCOUNTING AUDITING & ACCOUNTABILITY JOURNAL, 2019, 32 (02): : 556 - 580
[47] Seeking legitimacy for new assurance forms: The case of assurance on sustainability reporting
O'Dwyer, Brendan
Owen, David
Unerman, Jeffrey
ACCOUNTING ORGANIZATIONS AND SOCIETY, 2011, 36 (01) : 31 - 52
[48] The value relevance of SAM's corporate sustainability ranking and GRI sustainability reporting in the European stock markets
Kaspereit, Thomas
Lopatta, Kerstin
BUSINESS ETHICS-A EUROPEAN REVIEW, 2016, 25 (01) : 1 - 24
[49] THE IMPORTANCE OF SUSTAINABILITY FOR COMPANIES IN THE ELECTRICITY SECTOR: USE OF SUSTAINABILITY REPORTS BASED ON THE GRI - GLOBAL REPORTING INITIATIVE
Lugoboni, Leonardo Fabris
Paulino, Adriana de Toledo
Moreira Zittei, Marcus Vinicius
Pereira, Raquel da Silva
REVISTA METROPOLITANA DE SUSTENTABILIDADE, 2015, 5 (03): : 4 - 25
[50] Impact of Human and Social Board Capital on the Level of Sustainability Reporting: Evidence from Saudi Arabia
Alsheikh, Awatif Hodaed
SUSTAINABILITY, 2024, 16 (01)

← 1 2 3 4 5 →