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The Role of Stakeholders in Sustainability Reporting Assurance

Author

Listed:
  • Giacomo Manetti

    ()

  • Simone Toccafondi

    ()

Abstract

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Suggested Citation

  • 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.
  • Handle: RePEc:kap:jbuset:v:107:y:2012:i:3:p:363-377
    DOI: 10.1007/s10551-011-1044-1
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    File URL: http://hdl.handle.net/10.1007/s10551-011-1044-1
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    References listed on IDEAS

    as
    1. Giacomo Manetti & Lucia Becatti, 2009. "Assurance Services for Sustainability Reports: Standards and Empirical Evidence," Journal of Business Ethics, Springer, vol. 87(1), pages 289-298, April.
    2. Phillips, Robert A., 1997. "Stakeholder Theory and A Principle of Fairness," Business Ethics Quarterly, Cambridge University Press, vol. 7(01), pages 51-66, January.
    3. repec:eee:accfor:v:34:y:2010:i:1:p:20-31 is not listed on IDEAS
    4. Craswell, Allen & Stokes, Donald J. & Laughton, Janet, 2002. "Auditor independence and fee dependence," Journal of Accounting and Economics, Elsevier, vol. 33(2), pages 253-275, June.
    5. Steven Scalet & Thomas Kelly, 2010. "CSR Rating Agencies: What is Their Global Impact?," Journal of Business Ethics, Springer, vol. 94(1), pages 69-88, June.
    6. O'Dwyer, Brendan & Owen, David & Unerman, Jeffrey, 2011. "Seeking legitimacy for new assurance forms: The case of assurance on sustainability reporting," Accounting, Organizations and Society, Elsevier, vol. 36(1), pages 31-52, January.
    7. Power, Michael, 1997. "Expertise and the construction of relevance: Accountants and environmental audit," Accounting, Organizations and Society, Elsevier, vol. 22(2), pages 123-146, February.
    8. Cooper, Stuart M. & Owen, David L., 2007. "Corporate social reporting and stakeholder accountability: The missing link," Accounting, Organizations and Society, Elsevier, vol. 32(7-8), pages 649-667.
    9. 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.
    Full references (including those not matched with items on IDEAS)

    Citations

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    Cited by:

    1. Petr Petera & Jaroslav Wagner, 2015. "Global Reporting Initiative (GRI) and its Reflections in the Literature," European Financial and Accounting Journal, University of Economics, Prague, vol. 2015(2), pages 13-32.
    2. repec:kap:jbuset:v:144:y:2017:i:1:d:10.1007_s10551-015-2862-3 is not listed on IDEAS
    3. Irene M. Herremans & Jamal A. Nazari & Fereshteh Mahmoudian, 2016. "Stakeholder Relationships, Engagement, and Sustainability Reporting," Journal of Business Ethics, Springer, vol. 138(3), pages 417-435, October.
    4. repec:spr:jbecon:v:87:y:2017:i:8:d:10.1007_s11573-016-0844-2 is not listed on IDEAS
    5. Elies SEGUI-MAS & Helena-Maria BOLLAS-ARAYA & Fernando POLO-GARRIDO, 2015. "Sustainability Assurance on the Biggest Cooperatives of the World: an Analysis of their Adoption and Quality," Annals of Public and Cooperative Economics, Wiley Blackwell, vol. 86(2), pages 363-383, June.
    6. Cory Searcy & Ruvena Buslovich, 2014. "Corporate Perspectives on the Development and Use of Sustainability Reports," Journal of Business Ethics, Springer, vol. 121(2), pages 149-169, May.

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