...Madhavan Vishnu Nampoothiri; Mohit Kumar Purpose This study aims to document and theoretically interpret the near-universal practice of appointing the incumbent financial auditor(s) to also provide mandatory assurance for sustainability reports under the European Union Corporate Sustainability...

... Comment letters Assurance Standard setting Stakeholders M41 M41 M41 The development and adoption of accounting standards and regulations is, on the one hand, a highly technical activity that involves an important amount of expert knowledge, but it is also a political process...

...Marta Sánchez-Sancho; Jennifer Martínez-Ferrero; Javier Perote-Peña Purpose This paper aims to investigate the potential influence of managers on sustainability assurance. When the quality of sustainability reporting is questionable because of subsequent restatements, the authors explore whether...

... in the literature regarding three important reporting topics: materiality, comparability and assurance. Findings The review conducted in this study shows that there is still work to be done to ensure high-quality and consistent sustainability reporting. Key takeaways from the review of the extant literature...

...Peiran Liu; Ziyang Li; Peng Luo Purpose This paper aims to verify whether the legitimate pressure of external forces on heavily polluting firms’ corporate social responsibility (CSR)-related behaviors affect firms’ assurance strategy in the Chinese context. The authors argue that, under external...

... types of assurors. Design/methodology/approach The study methods used include logistic regressions, focusing on data for Spanish listed companies in 2017–2018. Findings Analysis shows that companies are more likely to report SDG-related performance when their sustainability report is assured...

... on a combination of the GRI guidelines and the IFC Performance Standards (termed the GRI-IFC strategy). This paper aims to analyse the role of the CSR committee and of assurance services in promoting this novel practice. Design/methodology/approach The authors use an unbalanced sample of 750 international...

...Ikram Radhouane; Mehdi Nekhili; Haithem Nagati; Gilles Paché Purpose This paper aims to investigate whether providing voluntary external assurance on voluntary environmental information by firms operating in environmentally sensitive industries (ESI) is relevant in terms of market value. It also...

...Renzo Mori Junior; Peter Best Purpose Previous studies have argued that the incapacity of the majority of SR stakeholders to identify the different types of assurance processes contributes to the existence of an expectation–performance gap and affects the credibility of such reports. To improve...

... and outlines the research approaches by which academics can assess the costs and benefits of companies reporting in accordance with the Framework and assuring this information. Research limitations/implications – Research opportunities associated with the International ) Framework...

...Charles H. Cho; Giovanna Michelon; Dennis M. Patten; Robin W. Roberts Purpose – The authors aims to examine, first, what factors appear to lead those US companies that do obtain assurance on their CSR reports to do so, and second, whether this assurance appears to be valued by market participants...

... emissions requires accounting, reporting and assurance methods and procedures. The purpose of this paper is to illustrate key challenges of GHG reporting and assurance with the example of the Australian framework. Design/methodology/approach This viewpoint, discussing GHG emissions reporting...