IDEAS home Printed from https://ideas.repec.org/a/bpj/aelcon/v10y2020i2p23n1.html
   My bibliography  Save this article

The Challenges of Assurance on Non-financial Reporting

Author

Listed:
  • Sonnerfeldt Amanda Ling Li

    (Business Adminstration, Lunds Universitet, Box 7080, Lund22007, Sweden)

  • Pontoppidan Caroline Aggestam

    (Department of Accounting, Copenhagen Business School, FrederiksbergHovedstaden, Denmark)

Abstract

The purpose of this paper is to enhance our understanding of the notions and conceptual foundations of assurance in the standard setting arena. This will facilitate an informed discussion of the challenges and the role of assurance within an increasingly complex and fragmented corporate reporting regulatory landscape. The study draws on relevant literature on sustainability assurance and an analysis of how the assurance concept has been framed by the International Auditing and Assurance Standards Board (IAASB) through the construction of standards. The analysis highlights that the fragility of the conceptual foundations of assurance, broad-based nature of standards and diversity in practice contribute to the persistent challenges of sustainability assurance. This paper makes an important contribution to the discussions and contemporary debates on the regulation of and through assurance as well as the complex newer concept of integrated assurance. It further contributes to a more informed policy discussion as to how it can(not) strengthen the role of non-financial reporting as an agent of change to encourage more sustainable companies.

Suggested Citation

  • Sonnerfeldt Amanda Ling Li & Pontoppidan Caroline Aggestam, 2020. "The Challenges of Assurance on Non-financial Reporting," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 10(2), pages 1-23, July.
    • Handle: RePEc:bpj:aelcon:v:10:y:2020:i:2:p:23:n:1
    DOI: 10.1515/ael-2018-0050
    as

    Download full text from publisher

    File URL: https://doi.org/10.1515/ael-2018-0050
    Download Restriction: Download restriction for institutions: For access to full text, subscription to the journal is required. Individual readers who register with De Gruyter Online get free access.
    File URL: https://libkey.io/10.1515/ael-2018-0050?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:bpj:aelcon:v:10:y:2020:i:2:p:23:n:1. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Peter Golla (email available below). General contact details of provider: https://www.degruyter.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.