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Assessing and Improving the Quality of Sustainability Reports: The Auditors’ Perspective

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  1. Rita Wijayanti & Doddy Setiawan, 2024. "The Nexus Between Board Diversity and Sustainability Reporting: The Moderating Role of Supervisory Effectiveness and Quality in a Two-Tier Board System," SAGE Open, , vol. 14(3), pages 21582440241, July.
  2. Chao Ma & Mazhar Farid Chishti & Muhammad Kashif Durrani & Rizwana Bashir & Sofia Safdar & Rana Tanveer Hussain, 2023. "The Corporate Social Responsibility and Its Impact on Financial Performance: A Case of Developing Countries," Sustainability, MDPI, vol. 15(4), pages 1-18, February.
  3. Olivier Boiral & David Talbot & Marie‐Christine Brotherton, 2020. "Measuring sustainability risks: A rational myth?," Business Strategy and the Environment, Wiley Blackwell, vol. 29(6), pages 2557-2571, September.
  4. Olivier Boiral & Marie‐Christine Brotherton & Léo Rivaud & David Talbot, 2022. "Comparing the uncomparable? An investigation of car manufacturers' climate performance," Business Strategy and the Environment, Wiley Blackwell, vol. 31(5), pages 2213-2229, July.
  5. Kathleen M. Bakarich & John “Jack” Castonguay & Patrick E. O'Brien, 2020. "The Use of Blockchains to Enhance Sustainability Reporting and Assurance†," Accounting Perspectives, John Wiley & Sons, vol. 19(4), pages 389-412, December.
  6. Witold Kawalec & Robert Król & Natalia Suchorab, 2020. "Regenerative Belt Conveyor versus Haul Truck-Based Transport: Polish Open-Pit Mines Facing Sustainable Development Challenges," Sustainability, MDPI, vol. 12(21), pages 1-15, November.
  7. Mohammed Hammam Mohammed Al-Madani & Yudi Fernando & Ming-Lang Tseng, 2022. "Assuring Energy Reporting Integrity: Government Policy’s Past, Present, and Future Roles," Sustainability, MDPI, vol. 14(22), pages 1-24, November.
  8. Cláudia Pereira & Albertina Monteiro & Diana Silva & Armindo Lima, 2023. "Do the Levels of Environmental Sustainability Disclosure and Indebtness Affect the Quality of Earnings?," Sustainability, MDPI, vol. 15(4), pages 1-13, February.
  9. Lee Roberts & Monomita Nandy & Abeer Hassan & Suman Lodh & Ahmed A. Elamer, 2022. "Corporate Accountability Towards Species Extinction Protection: Insights from Ecologically Forward-Thinking Companies," Journal of Business Ethics, Springer, vol. 178(3), pages 571-595, July.
  10. Abu Elnasr E. Sobaih & Ahmed Hasanein & Ibrahim Elshaer, 2020. "Influences of Green Human Resources Management on Environmental Performance in Small Lodging Enterprises: The Role of Green Innovation," Sustainability, MDPI, vol. 12(24), pages 1-19, December.
  11. Vincenzo Pacelli & Francesca Pampurini & Anna Grazia Quaranta, 2023. "Environmental, Social and Governance investing: Does rating matter?," Business Strategy and the Environment, Wiley Blackwell, vol. 32(1), pages 30-41, January.
  12. Teresa Eugénio & Sónia Gomes & Manuel Castelo Branco & Ana Isabel Morais, 2022. "Non-Financial Reporting and Assurance: A New Opportunity for Auditors? Evidence from Portugal," Sustainability, MDPI, vol. 14(20), pages 1-15, October.
  13. Karaman, Abdullah S. & Orazalin, Nurlan & Uyar, Ali & Shahbaz, Muhammad, 2021. "CSR achievement, reporting, and assurance in the energy sector: Does economic development matter?," Energy Policy, Elsevier, vol. 149(C).
  14. Farrell Tan & K. C. Dipendra, 2024. "Tensions between Materiality Assessments and Stakeholder Engagements in Thai Corporate Sustainability Leaders," Sustainability, MDPI, vol. 16(17), pages 1-17, September.
  15. Isabela Caroline de Sousa & Tiago F. A. C. Sigahi & Izabela Simon Rampasso & Jefferson de Souza Pinto & Lucas Gabriel Zanon & Walter Leal Filho & Rosley Anholon, 2024. "Analysis of the quality of sustainability reports published by Brazilian companies: An analytic hierarchy process‐grey clustering approach," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(5), pages 4298-4314, September.
  16. Salvatore Loprevite & Domenico Raucci & Daniela Rupo, 2020. "KPIs Reporting and Financial Performance in the Transition to Mandatory Disclosure: The Case of Italy," Sustainability, MDPI, vol. 12(12), pages 1-24, June.
  17. Jennifer L. MacNeil & Michelle Adams & Tony R. Walker, 2021. "Development of Framework for Improved Sustainability in the Canadian Port Sector," Sustainability, MDPI, vol. 13(21), pages 1-17, October.
  18. Iñaki Heras‐Saizarbitoria & Laida Urbieta & Olivier Boiral, 2022. "Organizations' engagement with sustainable development goals: From cherry‐picking to SDG‐washing?," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 29(2), pages 316-328, March.
  19. Roszkowska-Menkes, Maria & Aluchna, Maria & Kamiński, Bogumił, 2024. "True transparency or mere decoupling? The study of selective disclosure in sustainability reporting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 98(C).
  20. Imran Abbas Jadoon & Akhter Ali & Usman Ayub & Muhammad Tahir & Raheel Mumtaz, 2021. "The impact of sustainability reporting quality on the value relevance of corporate sustainability performance," Sustainable Development, John Wiley & Sons, Ltd., vol. 29(1), pages 155-175, January.
  21. Shiro Hori & Sachi Syugyo, 2020. "The function of international business frameworks for governing companies’ climate change-related actions toward the 2050 goals," International Environmental Agreements: Politics, Law and Economics, Springer, vol. 20(3), pages 541-557, September.
  22. David Hay & Noel Harding & Pallab Biswas & Chris Gan & Irene Qingling Ge & Linh Ho & Dinithi Ranasinghe & Harj Singh & Nigar Sultana & Shan Zhou, 2024. "Comments on Exposure Draft for Proposed ISSA 5000, sustainability assurance engagements by the Auditing and Assurance Standards Committee of AFAANZ," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 64(1), pages 1221-1239, March.
  23. Kazemi, Maha Zadeh & Elamer, Ahmed A. & Theodosopoulos, Grigorios & Khatib, Saleh F.A., 2023. "Reinvigorating research on sustainability reporting in the construction industry: A systematic review and future research agenda," Journal of Business Research, Elsevier, vol. 167(C).
  24. José Luis Vázquez-Burguete & Oscar Licandro & Luis Camilo Ortigueira-Sánchez & Patricia Correa, 2024. "Do Enterprises That Publish Sustainability Reports Have a Better Developed Environmental Responsibility and Are They More Transparent?," Sustainability, MDPI, vol. 16(14), pages 1-21, July.
  25. Miotto, Giorgia & Del-Castillo-Feito, Cristina & Blanco-González, Alicia, 2020. "Reputation and legitimacy: Key factors for Higher Education Institutions’ sustained competitive advantage," Journal of Business Research, Elsevier, vol. 112(C), pages 342-353.
  26. Chiara Mio & Luciana Oranges Cezarino, 2023. "Competencies for Sustainable Development Goals Accounting: Educating public management for disclosure and reporting," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2023(2 Suppl.), pages 133-160.
  27. Isabel-María García-Sánchez & Víctor Amor-Esteban & David Galindo-Álvarez, 2020. "Communication Strategies for the 2030 Agenda Commitments: A Multivariate Approach," Sustainability, MDPI, vol. 12(24), pages 1-25, December.
  28. Xiao, Xinning & Shailer, Greg, 2022. "Stakeholders’ perceptions of factors affecting the credibility of sustainability reports," The British Accounting Review, Elsevier, vol. 54(1).
  29. Rashid Zaman & Muhammad Bilal Farooq & Fahad Khalid & Zeeshan Mahmood, 2021. "Examining the extent of and determinants for sustainability assurance quality: The role of audit committees," Business Strategy and the Environment, Wiley Blackwell, vol. 30(7), pages 2887-2906, November.
  30. Janne Järvinen & Matias Laine & Timo Hyvönen & Hannele Kantola, 2022. "Just Look at the Numbers: A Case Study on Quantification in Corporate Environmental Disclosures," Journal of Business Ethics, Springer, vol. 175(1), pages 23-44, January.
  31. Alejandro Bello‐Pintado & José A. D. Machuca & Pamela Danese, 2023. "Stakeholder pressures and sustainability practices in manufacturing: Consideration of the economic development context," Business Strategy and the Environment, Wiley Blackwell, vol. 32(7), pages 4084-4102, November.
  32. Olivier Boiral & Marie-Christine Brotherton & Léo Rivaud & Laurence Guillaumie, 2021. "Organizations’ Management of the COVID-19 Pandemic: A Scoping Review of Business Articles," Sustainability, MDPI, vol. 13(7), pages 1-20, April.
  33. Rogerson, Michael & Scarpa, Francesco & Snelson-Powell, Annie, 2024. "Accounting for human rights: Evidence of due diligence in EU-listed firms’ reporting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 99(C).
  34. Kılıç, Merve & Kuzey, Cemil & Uyar, Ali, 2021. "An international investigation on assurance of integrated reports: Institutions, assurance quality, and assurers," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 42(C).
  35. Silvia Ruiz & Silvia Romero & Belen Fernandez‐Feijoo, 2021. "Stakeholder engagement is evolving: Do investors play a main role?," Business Strategy and the Environment, Wiley Blackwell, vol. 30(2), pages 1105-1120, February.
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