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The Development of Worldwide Sustainability Reporting Assurance

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References

2010Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting4,332 cited
2009Assurance on Sustainability Reports: An International Comparison1,527 cited
2010Can Big 4 versus Non-Big 4 Differences in Audit-Quality Proxies Be Attributed to Client Characteristics?1,024 cited
2011A Framework for Understanding and Researching Audit Quality890 cited
2001Auditors' Perceived Business Risk and Audit Fees: Analysis and Evidence760 cited
2005Assurance statement practice in environmental, social and sustainability reporting: a critical evaluation657 cited
2008Assurance Services for Sustainability Reports: Standards and Empirical Evidence327 cited
2013Global Reporting Initiative (GRI)322 cited
2006An investigation of TBL report assurance statements: UK and European evidence229 cited
2007An Examination of Worldwide Assured Sustainability Reporting203 cited
2001Dow Jones Sustainability Group Index: A Global Benchmark for Corporate Sustainability197 cited
2009The Value of Assurance on Voluntary Nonfinancial Disclosure: An Experimental Evaluation190 cited
2005Measuring Corporate Social Responsibility161 cited
2000Assurance on Sustainability Reporting: An Auditor's View158 cited

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2008Corporate Social Responsibility European Style156 cited

2008Determinants of the adoption of sustainability assurance statements: an international investigation128 cited

Cited by

2018A Conceptual Model for Understanding Corporate Social Responsibility Assurance Practice126 cited
2018The shaping of sustainability assurance through the competition between accounting and non-accounting providers123 cited
2017The market for sustainability assurance services121 cited
2020Voluntary assurance of sustainability reporting: evidence from an emerging economy119 cited
2017Corporate scandals and the reliability of ESG assessments: evidence from an international sample110 cited
2021Examining the extent of and determinants for sustainability assurance quality: The role of audit committees109 cited
2017An analysis of sustainability report assurance statements102 cited
2017Empirical research on corporate social responsibility assurance (CSRA): A literature review100 cited
2019How sustainability assurance engagement scopes are determined, and its impact on capture and credibility enhancement100 cited
2019Evaluating the quality of carbon disclosures96 cited
2022The role of the audit committee in enhancing the credibility of CSR disclosure: Evidence from STOXX Europe 600 members91 cited
2018Institutionalization of the Contents of Sustainability Assurance Services: A Comparison Between Italy and United States79 cited
2017Financial Auditor and Sustainability Reporting: Does it matter?78 cited
2015Multilevel Approach to Sustainability Report Assurance Decisions77 cited
2020An exploratory study on the components and quality of combined assurance in an integrated or a sustainability reporting setting70 cited
2020Are mandatory non‐financial disclosures credible? Evidence from Italian listed companies69 cited