Assurance on Sustainability Reporting: An Auditor's View

Philip Wallage

158 citations0/0 files storedAuditing A Journal of Practice & Theory

No readable copy stored yet — this record is metadata only.

No open-access location is known for this record yet.

Literature note Cite in a project Citation map

Corporate Social Responsibility Reporting Auditing, Earnings Management, Governance Accounting and Financial Management

Abstract

This article discusses initial experiences with a new assurance service: the verification of sustainability reports providing assertions regarding financial, environmental, and social issues. For illustration purposes, references to the verification of The Shell Report 2000 are made. Because of the new content and format of sustainability reports, established standards for reporting and verification are not yet available. Therefore, applying specifically developed criteria is inevitable. In this article, examples and characteristics of criteria that are needed to evaluate management assertions regarding sustainability are described. Furthermore, verification procedures that can be used and the content and design of a conclusion on a sustainabilty audit are described. It can be concluded that the verification of sustainability reports is a very challenging assurance service for financial auditors. Academics should be challenged as well, because of the need for further research in this area.

Paper brief

Loading…

Cite this work

Citation unavailable for this work.

BibTeX RIS CSL-JSON

No public copy is stored for this record, so only the metadata is cited.

Citations in this library

Citation map →

Stored only when both papers are in the corpus — 158 citations exist upstream.

References

2016International Federation of Accountants (IFAC)2000Considering Social Subsystem Costs and Benefits in Information Technology Investment Decisions: A View from the Field on Anticipated Payoffs

Cited by

2011CSR in an emerging country: a content analysis of CSR reports of listed companies 2017Sustainability assurance and cost of capital: Does assurance impact on credibility of corporate social responsibility information?2015Governance, firm-level characteristics and their impact on the client’s voluntary sustainability disclosures and assurance decisions 2014Corporate social disclosures: a user perspective on assurance 2013The Development of Worldwide Sustainability Reporting Assurance 2008Determinants of the adoption of sustainability assurance statements: an international investigation 2018A Conceptual Model for Understanding Corporate Social Responsibility Assurance Practice 2018The shaping of sustainability assurance through the competition between accounting and non-accounting providers

Explore the map →

Papers that cite the same references — the relational fallback while embeddings are still backfilling.

Imported from OpenAlex (CC0) — nothing here is generated.