search query: @indexterm environmental audits / total: 29
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| Author: | Gray, R. |
| Title: | Current developments and trends in social and environmental auditing, reporting and attestation: a review and comment |
| Journal: | International Journal of Auditing
2000 : NOV, VOL. 4:3, p. 247-268 |
| Index terms: | ACCOUNTING EDUCATION ENVIRONMENTAL AUDITS QUALITY |
| Language: | eng |
| Abstract: | This is a discursive paper which attempts to provide a personal review of current and recent developments in social and environmental reporting with particular emphasis on the attestation and auditing implications. The paper takes the essential desirability of social, environmental and sustainability reporting as a crucial element in any well-functioning democracy as a given. It further assumes that any civilized, but complex, society with pretensions to social justice, that seeks a potentially sustainable future, needs social and environmental reporting. |
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