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Enhancing the Credibility of Reporting on Corporate Social Responsibility in Europe

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  • Ignace De Beelde
  • Sanne Tuybens

Abstract

This paper studies variables that have an effect on the choice of whether or not reports on corporate social responsibility are assured and who is selected to provide assurance. Such assurance reports increase the credibility of environmental and social reporting. In a European sample we observe some differences from previous research. Overall, industry effects seem small, but size and media visibility have a significant impact on assuring CSR reports. It seems that companies differentiate less between auditors and consultants. Copyright © 2013 John Wiley & Sons, Ltd and ERP Environment

Suggested Citation

  • Ignace De Beelde & Sanne Tuybens, 2015. "Enhancing the Credibility of Reporting on Corporate Social Responsibility in Europe," Business Strategy and the Environment, Wiley Blackwell, vol. 24(3), pages 190-216, March.
    • Handle: RePEc:bla:bstrat:v:24:y:2015:i:3:p:190-216
    DOI: 10.1002/bse.1814
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