... users' commentaries, BMB issued the second edition of SRG (SRG 2.0) in 2018. Given the major amendments in CSRR regulatory guidelines, there is a need to analyze the readability of CSRR in light of the new guide and to investigate the combined effects of SRG 2.0 and the assurance of CSR information...

...Ali Uyar; Merve Kilic; Cemil Kuzey Purpose Drawing on neo-institutional, stakeholder, social contract and contingency theories, the objective of this study is to examine whether cultural values across countries may influence decisions to assure integrated reports. Design/methodology/approach...

...João J.M. Ferreira, Jose Enrique Vila, and Anastasia Mariussen; M Antonia García-Benau; Laura Sierra-Garcia; Ana Zorio Purpose – The purpose of this paper is to shed some light on the effect of the current financial crisis on corporate social responsibility (CSR) reporting and CSR assurance...