search query: @indexterm REPORTING / total: 196
reference: 103 / 196
| Author: | O'Dwyer, B. Owen, D.L. |
| Title: | Assurance statement practise in environmental, social and sustainability reporting: a critical evaluation |
| Journal: | British Accounting Review
2005 : JUN, VOL. 37:2, p. 205-229 |
| Index terms: | Accounting Environment Reporting |
| Language: | eng |
| Abstract: | This article reports on a critical analysis of assurance statements that appeared in environmental, social and sustainability reports, and are listed for the 2002 ACCA UK and European Sustainability Reporting Awards scheme. The authors develop a framework to evaluate the extent to which the current assurance practise enhances transparency and accountability to organisational stakeholders. The article concludes with recommendations for future research of assurance practise. |
SCIMA