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Assurance Services for Sustainability Reports: Standards and Empirical Evidence


  • Giacomo Manetti


  • Lucia Becatti



No abstract is available for this item.

Suggested Citation

  • 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.
  • Handle: RePEc:kap:jbuset:v:87:y:2009:i:1:p:289-298
    DOI: 10.1007/s10551-008-9809-x

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    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.

    Cited by:

    1. 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.
    2. Araya, Helena Maria Bollas & Mas, Elies Segui & Garrido, Fernando Polo, 2015. "Assurance on sustainability reports in the agri-food industry," Revista Española de Estudios Agrosociales y Pesqueros, Ministerio de Medio Ambiente, Rural y Marino (formerly Ministry of Agriculture), issue 242.
    3. 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.
    4. 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.
    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. Orhan Akisik & Graham Gal, 2014. "Financial performance and reviews of corporate social responsibility reports," Mathematical Methods of Operations Research, Springer;Gesellschaft für Operations Research (GOR);Nederlands Genootschap voor Besliskunde (NGB), vol. 25(3), pages 259-288, December.
    7. Rüdiger Hahn & Regina Lülfs, 2014. "Legitimizing Negative Aspects in GRI-Oriented Sustainability Reporting: A Qualitative Analysis of Corporate Disclosure Strategies," Journal of Business Ethics, Springer, vol. 123(3), pages 401-420, September.
    8. 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.
    9. Juan Pineiro-Chousa & Marcos Vizcaíno-González & María Ángeles López-Cabarcos & Noelia Romero-Castro, 2017. "Managing Reputational Risk through Environmental Management and Reporting: An Options Theory Approach," Sustainability, MDPI, Open Access Journal, vol. 9(3), pages 1-15, March.
    10. 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, October.
    11. 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.
    12. repec:spr:jbecon:v:87:y:2017:i:8:d:10.1007_s11573-016-0844-2 is not listed on IDEAS
    13. 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.
    14. repec:eee:iburev:v:26:y:2017:i:6:p:1141-1156 is not listed on IDEAS
    15. 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.
    16. 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.


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