Journal ArticleDOI
Experiences of and views on third-party assurance of corporate environmental and sustainability reports
Jonathan Park,Torbjörn Brorson +1 more
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In this article, the authors explored the development of environmental and sustainability reporting in Sweden and the dynamics behind the corporate decision to introduce, or not to introduce third-party assurance of voluntary reports.About:
This article is published in Journal of Cleaner Production.The article was published on 2005-08-01. It has received 189 citations till now. The article focuses on the topics: Revenue assurance & Sustainability reporting.read more
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Determinants of Sustainability Reporting: A Review of Results, Trends, Theory, and Opportunities in an Expanding Field of Research
Rüdiger Hahn,Michael Kühnen +1 more
TL;DR: In this article, the authors provide a review of 178 articles dating from 1999 to 2011 from journals related to business, management, and accounting to identify what determinants of sustainability reporting are examined in the literature and to identify (in)consistencies, gaps, and opportunities for future research.
Journal ArticleDOI
Determinants of sustainability reporting: a review of results, trends, theory, and opportunities in an expanding field of research
Rüdiger Hahn,Michael Kühnen +1 more
TL;DR: In this article, the authors provide a review of 178 articles dating from 1999 to 2011 from journals related to business, management, and accounting to identify what determinants of sustainability reporting are examined in the literature and to identify (in)consistencies, gaps, and opportunities for future research.
Posted Content
Determinants of the Adoption of Sustainability Assurance Statements: An International Investigation
Ans Kolk,Paolo Perego +1 more
TL;DR: In this paper, the authors explore the factors associated with the voluntary decisions to assure social, environmental and sustainability reports and find that companies operating in countries that are more stakeholder-oriented and have a weaker governance enforcement regime are more likely to adopt a sustainability assurance statement.
Journal ArticleDOI
Determinants of the adoption of sustainability assurance statements: an international investigation
Ans Kolk,Paolo Perego +1 more
TL;DR: In this article, the authors explore the factors associated with voluntary decisions to assure social, environmental and sustainability reports and find that companies operating in countries that are more stakeholder oriented and have a weaker governance enforcement regime are more likely to adopt a sustainability assurance statement, while the demand for assurance is higher in countries where sustainable corporate practices are better enabled by market and institutional mechanisms.
Journal ArticleDOI
Sustainability Reporting and Assurance: A Historical Analysis on a World-Wide Phenomenon
TL;DR: In this paper, a literature review was performed, an analysis of the organizations included in the Fortune Global 500 2010 was completed, and results were presented and consolidated by country, showing that the practices of issuing sustainability reports and having them assured have become a worldwide phenomenon, occurring in developed, and emerging economies around the world.
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Walking the Talk: The Business Case for Sustainable Development
TL;DR: WALK THE TALK as discussed by the authors explores the opportunities and challenges inherent in eco-efficiency (producing more with less), corporate social responsibility, and a transparent, wired world where reputations can be irreversibly damaged or enhanced.
Journal ArticleDOI
A decade of sustainability reporting: developments and significance
TL;DR: In this paper, the authors give an overview of worldwide trends in the frequencies of reporting in the past decade, based on surveys carried out since the early 1990s, focusing on economic aspects and business drivers, stakeholder dialogue and feedback, and benchmarking of performance.
Journal ArticleDOI
Current Developments and Trends in Social and Environmental Auditing, Reporting and Attestation: A Review and Comment
TL;DR: In this article, a review of current and recent developments in social and environmental reporting with particular emphasis on attestation and auditing implications is provided, concluding with a call for a substantial re-think of accounting education and training.
Journal ArticleDOI
External transparency or internal capture? The role of third‐party statements in adding value to corporate environmental reports1
Amanda Ball,David Owen,Rob Gray +2 more
TL;DR: A detailed content analysis was performed on such statements appearing in reports short-listed for the Association of Chartered Certified Accountants Environmental Reporting Awards for the first seven years of the scheme since its inception in 1991/92 as mentioned in this paper.
Journal ArticleDOI
Responsibility, accountability and governance
TL;DR: In this paper, a framework for understanding the relationships between accountability and responsibility in business ethics is presented. But it does not offer a solution to those disputes, the fact that they arise from the involvement of responsibility, accountability, and related matters.
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Assurance Statement Practice in Environmental, Social and Sustainability Reporting: A Critical Evaluation
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Determinants of the adoption of sustainability assurance statements: an international investigation
Ans Kolk,Paolo Perego +1 more