haku: @author Owen, D.L. / yhteensä: 2
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| Tekijä: | O'Dwyer, B. Owen, D.L. |
| Otsikko: | Assurance statement practise in environmental, social and sustainability reporting: a critical evaluation |
| Lehti: | British Accounting Review
2005 : JUN, VOL. 37:2, p. 205-229 |
| Asiasana: | Accounting Environment Reporting |
| Kieli: | eng |
| Tiivistelmä: | 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. |
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