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Assurance on Sustainability Reporting: An Auditor's View

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References

2016International Federation of Accountants (IFAC)390 cited
2000Considering Social Subsystem Costs and Benefits in Information Technology Investment Decisions: A View from the Field on Anticipated Payoffs150 cited

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2011CSR in an emerging country: a content analysis of CSR reports of listed companies157 cited
2017Sustainability assurance and cost of capital: Does assurance impact on credibility of corporate social responsibility information?144 cited
2015Governance, firm-level characteristics and their impact on the client’s voluntary sustainability disclosures and assurance decisions136 cited
2014Corporate social disclosures: a user perspective on assurance132 cited
2013The Development of Worldwide Sustainability Reporting Assurance128 cited
2008Determinants of the adoption of sustainability assurance statements: an international investigation128 cited
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
2018The quality of sustainability assurance reports: The expertise and experience of assurance providers as determinants109 cited
2018Implementing third-party assurance in integrated reporting109 cited

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2016The Level of Sustainability Assurance: The Effects of Brand Reputation and Industry Specialisation of Assurance Providers105 cited

2017The impact of corporate social responsibility and internal controls on stakeholders’ view of the firm and financial performance105 cited

2017An analysis of sustainability report assurance statements102 cited

2023Corporate carbon assurance and the quality of carbon disclosure85 cited

2012A study of sustainability verification practices: the French case84 cited