ASSURANCE LEVEL FOR SUSTAINABILITY REPORTING: EVIDENCE FROM GRI

被引:0
作者
Moggi, Sara [1 ]
Pagani, Alessandra [2 ]
机构
[1] Univ Verona, Dept Business Adm, I-37100 Verona, Italy
[2] Univ Roma Tor Vergata, Dept Business Govt Philosophy Studies, Rome, Italy
来源
FUTURE OF ENTREPRENEURSHIP | 2014年
关键词
social assurance; global reporting initiative guidelines; materiality; assurance standards; sustainability reports; STATEMENTS; QUALITY;
D O I
暂无
中图分类号
F [经济];
学科分类号
02 ;
摘要
引用
收藏
页码:2158 / 2161
页数:4
相关论文
共 16 条
  • [1] [Anonymous], 2013, Sustainability Reporting Guidelines, G4
  • [2] De S., 2002, Journal of Business Finance Accounting, V29, P353, DOI [10.1111/1468-5957.00435, DOI 10.1111/1468-5957.00435]
  • [3] An investigation of TBL report assurance statements: UK and European evidence
    Deegan, Craig
    Cooper, Barry J.
    Shelly, Marita
    [J]. MANAGERIAL AUDITING JOURNAL, 2006, 21 (04) : 329 - +
  • [4] Gray R., 2001, BUSINESS ETHICS EURO, P9, DOI [10.1111/1467-8608.00207, DOI 10.1111/1467-8608.00207]
  • [5] THEORY OF FIRM - MANAGERIAL BEHAVIOR, AGENCY COSTS AND OWNERSHIP STRUCTURE
    JENSEN, MC
    MECKLING, WH
    [J]. JOURNAL OF FINANCIAL ECONOMICS, 1976, 3 (04) : 305 - 360
  • [6] Kolk A., 2004, INT J ENVIRON SUSTAI, V3, P51, DOI DOI 10.1504/IJESD.2004.004688
  • [7] Determinants of the Adoption of Sustainability Assurance Statements: An International Investigation
    Kolk, Ans
    Perego, Paolo
    [J]. BUSINESS STRATEGY AND THE ENVIRONMENT, 2010, 19 (03) : 182 - 198
  • [8] KPMG, 2013, KPMG INTERNATIONAL S
  • [9] Audit quality and the pricing of discretionary accruals
    Krishnan, GV
    [J]. AUDITING-A JOURNAL OF PRACTICE & THEORY, 2003, 22 (01): : 109 - 126
  • [10] Assurance Services for Sustainability Reports: Standards and Empirical Evidence
    Manetti, Giacomo
    Becatti, Lucia
    [J]. JOURNAL OF BUSINESS ETHICS, 2009, 87 : 289 - 298