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Sustainability Development and the Quality of Assurance Reports: Empirical Evidence

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References

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2007

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What Corporate Social Responsibility Activities are Valued by the Market?

571 cited

2005Assessing the quality of sustainability reporting: an alternative methodological approach478 cited

2011Environmental Management in SME s in the UK : Practices, Pressures and Perceived Benefits441 cited

Cited by

2019Sustainability reporting assurance: Creating stakeholder accountability through hyperreality?240 cited
2019Impact of disclosure and assurance quality of corporate sustainability reports on access to finance233 cited
2017Corporate Sustainability Performance and Assurance on Sustainability Reports: Diffusion of Accounting Practices in the Realm of Sustainable Development194 cited
2015An empirical assessment of assurance statements in sustainability reports: smoke screens or enlightening information?178 cited
2020Corporate governance and its implications for sustainability reporting quality in Latin American business groups177 cited
2014Factors Influencing Corporate Environmental Disclosure168 cited
2017Mitigating information asymmetry through sustainability assurance: The role of accountants and levels of assurance166 cited
2020Does corporate governance matter in corporate social responsibility disclosure? Evidence from Italy in the “era of sustainability”166 cited
2015Enhancing the Role and Effectiveness of Corporate Social Responsibility (CSR) Reports: The Missing Element of Content Verification and Integrity Assurance158 cited
2017The Role of Sustainability Performance and Accounting Assurors in Sustainability Assurance Engagements157 cited
2017Directive 2014/95/EU: Are Italian Companies Already Compliant?151 cited
2020Effects of social, environmental, and institutional factors on sustainability report assurance: evidence from European countries148 cited
2014Commitment to Corporate social responsibility measured through global reporting initiative reporting: factors affecting the behavior of companies144 cited
2017Sustainability assurance and cost of capital: Does assurance impact on credibility of corporate social responsibility information?144 cited
2014Factors influencing the assurance of sustainability reports in the context of the economic crisis in Portugal137 cited
2013Enhancing the Credibility of Reporting on Corporate Social Responsibility in Europe135 cited