Assurance Services for Sustainability Reports: Standards and Empirical Evidence

被引：193

作者：

Manetti, Giacomo ^{[1
]}

Becatti, Lucia ^{[1
]}

机构：

[1] Univ Florence, Dept Business Adm, Florence, Italy

来源：

JOURNAL OF BUSINESS ETHICS | 2009年 / 87卷

关键词：

assurance services; corporate social responsibility; credibility gap; global reporting initiative guidelines; level of assurance; materiality; standards; sustainability reporting;

D O I：

10.1007/s10551-008-9809-x

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

This article contributes to the growing scholarship on the topic of assurance services for sustainability reports. We first synthetically illustrate the main international standards for the implementation of assurance services regarding the subject documents. The second part of our article is an empirical analysis of reports drawn up on the basis of the current Global Reporting Initiative 2006 guidelines, and looks at how effectively these standards have been implemented, analyzing the different typologies of assurance statement.

引用

页码：289 / 298

页数：10