search query: @indexterm implementation / total: 412
reference: 6 / 412
| Author: | Manetti, G. Becatti, L. |
| Title: | Assurance services for sustainability reports: Standards and empirical evidence |
| Journal: | Journal of Business Ethics
2009 : VOL. 87:1 p. 289-298 |
| Index terms: | corporate responsibility reporting materiality standards implementation |
| Language: | eng |
| Abstract: | This paper examines the growing scholarship on the topic of assurance services for sustainability reports. It synthetically illustrates the main international standards for the implementation of assurance services regarding the subject documents. It also presents an empirical analysis of reports drawn up on the basis of the current Global Reporting Initiative 2006 guidelines, and investigates how effectively these standards have been implemented, analyzing the different typologies of assurance statement. |
SCIMA