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Keywords: Assurance
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Journal Articles
Does external assurance stimulate higher CSR performance in subsequent periods? The moderating effect of governance and firm visibility
Available to Purchase
Journal:
Corporate Governance
Corporate Governance (2023) 23 (4): 677–704.
Published: 25 October 2022
...Ali Uyar; Moataz Elmassri; Cemil Kuzey; Abdullah S. Karaman Purpose Drawing on legitimacy theory, this study aims to investigate whether the benefits of the external assurance process pass beyond the current period and help firms improve corporate social responsibility (CSR) performance...
Journal Articles
Assurance of the leading UK food retailers' corporate social responsibility/sustainability reports
Available to Purchase
Journal:
Corporate Governance
Corporate Governance (2014) 14 (1): 130–138.
Published: 28 January 2014
...Peter Jones; David Hillier; Daphne Comfort Purpose – The purpose of this paper is to offer an exploratory assessment of the employment of assurance in the Corporate Social Responsibility (CSR)/Sustainability reports published by the UK's top ten food retailers. Design/methodology...
Journal Articles
Sustainability assurance and internal auditing in emerging markets
Available to Purchase
Journal:
Corporate Governance
Corporate Governance (2011) 11 (4): 475–488.
Published: 09 August 2011
...Gilbert Lenssen; Yury Blagov; David Bevan; Jeffrey Ridley; Kenneth D'Silva; Marta Szombathelyi Purpose Despite the increasing recognition that organizations should report on relevant sustainability matters, the importance and value to stakeholders of these reports being independently assured...
