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Assurance Services for Sustainability Reports: Standards and Empirical Evidence

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  • Giacomo Manetti

    ()

  • Lucia Becatti

    ()

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    Abstract

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    File URL: http://hdl.handle.net/10.1007/s10551-008-9809-x
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    Bibliographic Info

    Article provided by Springer in its journal Journal of Business Ethics.

    Volume (Year): 87 (2009)
    Issue (Month): 1 (April)
    Pages: 289-298

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    Handle: RePEc:kap:jbuset:v:87:y:2009:i:1:p:289-298

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    Web page: http://www.springerlink.com/link.asp?id=100281

    Related research

    Keywords: assurance services; corporate social responsibility; credibility gap; global reporting initiative guidelines; level of assurance; materiality; standards; sustainability reporting;

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    Cited by:
    1. Mohamed Chelli & Yves Gendron, 2013. "Sustainability Ratings and the Disciplinary Power of the Ideology of Numbers," Journal of Business Ethics, Springer, vol. 112(2), pages 187-203, January.
    2. Belen Fernandez-Feijoo & Silvia Romero & Silvia Ruiz, 2014. "Effect of Stakeholders’ Pressure on Transparency of Sustainability Reports within the GRI Framework," Journal of Business Ethics, Springer, vol. 122(1), pages 53-63, June.
    3. Paolo Perego & Ans Kolk, 2012. "Multinationals’ Accountability on Sustainability: The Evolution of Third-party Assurance of Sustainability Reports," Journal of Business Ethics, Springer, vol. 110(2), pages 173-190, October.
    4. Yussri Sawani & Mustaffa Mohamed Zain & Faizah Darus, 2010. "Preliminary insights on sustainability reporting and assurance practices in Malaysia," Social Responsibility Journal, Emerald Group Publishing, vol. 6(4), pages 627-645, November.
    5. Ben Marx & Vanessa van Dyk, 2011. "Sustainability reporting and assurance: An analysis of assurance practices in South Africa," Meditari Accountancy Research, Emerald Group Publishing, vol. 19(1), pages 39-55, October.
    6. John Smith & Ros Haniffa & Jenny Fairbrass, 2011. "A Conceptual Framework for Investigating ‘Capture’ in Corporate Sustainability Reporting Assurance," Journal of Business Ethics, Springer, vol. 99(3), pages 425-439, March.
    7. Renzo Junior & Peter Best & Julie Cotter, 2014. "Sustainability Reporting and Assurance: A Historical Analysis on a World-Wide Phenomenon," Journal of Business Ethics, Springer, vol. 120(1), pages 1-11, March.
    8. Giacomo Manetti & Simone Toccafondi, 2012. "The Role of Stakeholders in Sustainability Reporting Assurance," Journal of Business Ethics, Springer, vol. 107(3), pages 363-377, May.

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