Enhancing the Credibility of Reporting on Corporate Social Responsibility in Europe

被引：81
作者：
De Beelde, Ignace [1 ,2 ]
Tuybens, Sanne [1 ]
机构：
[1] Univ Ghent, B-9000 Ghent, Belgium
[2] Grenoble Ecole Management, Grenoble, France
来源：
BUSINESS STRATEGY AND THE ENVIRONMENT | 2015年 / 24卷 / 03期
关键词：
corporate social responsibility; assurance; environmental policy; corporate governance; credibility of reporting; SUSTAINABILITY REPORTS; ASSURANCE STATEMENTS; DETERMINANTS; SERVICES;
D O I：
10.1002/bse.1814
中图分类号：
F [经济];
学科分类号：
02 ;
摘要：
This paper studies variables that have an effect on the choice of whether or not reports on corporate social responsibility are assured and who is selected to provide assurance. Such assurance reports increase the credibility of environmental and social reporting. In a European sample we observe some differences from previous research. Overall, industry effects seem small, but size and media visibility have a significant impact on assuring CSR reports. It seems that companies differentiate less between auditors and consultants. Copyright (c) 2013 John Wiley & Sons, Ltd and ERP Environment
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页码：190 / 216
页数：27
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