The main purpose of this exploratory analysis is to understand whether, based on evidence gathered from international best practices selected among corporations which adopt the Global Reporting Initiative guidelines in sustainability reporting (SR), stakeholders are significantly consulted and involved—as international literature would indicate—by assurance providers, during assurance processes of SR. We aim at verifying if this practice—known as stakeholder assurance—is in fact widespread in SR assurance by carrying out empirical research, through content analysis, into a sample of 161 assurance statements of international corporations, in order to test characteristics of any stakeholder assurance implemented.
The Role of Stakeholders in Sustainability Reporting Assurance / G.Manetti; S.Toccafondi. - ELETTRONICO. - (2011), pp. 1-20. (Intervento presentato al convegno IAAER International Conference "Accounting Renaissance - Lessons from the Crisis and Looking into the Future. Learning from Histories and Institutions", Venice, Università Ca' Foscari, 4-5 novembre 2011 tenutosi a Venice nel November 2011).
The Role of Stakeholders in Sustainability Reporting Assurance
MANETTI, GIACOMO;TOCCAFONDI, SIMONE
2011
Abstract
The main purpose of this exploratory analysis is to understand whether, based on evidence gathered from international best practices selected among corporations which adopt the Global Reporting Initiative guidelines in sustainability reporting (SR), stakeholders are significantly consulted and involved—as international literature would indicate—by assurance providers, during assurance processes of SR. We aim at verifying if this practice—known as stakeholder assurance—is in fact widespread in SR assurance by carrying out empirical research, through content analysis, into a sample of 161 assurance statements of international corporations, in order to test characteristics of any stakeholder assurance implemented.
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