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Assurance Services for Sustainability Reports: Standards and Empirical Evidence

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  1. Paolo Perego & Ans Kolk, 2012. "Multinationals’ Accountability on Sustainability: The Evolution of Third-party Assurance of Sustainability Reports," Journal of Business Ethics, Springer, vol. 110(2), pages 173-190, October.
  2. Olivier Boiral & Iñaki Heras-Saizarbitoria & Marie-Christine Brotherton, 2019. "Assessing and Improving the Quality of Sustainability Reports: The Auditors’ Perspective," Journal of Business Ethics, Springer, vol. 155(3), pages 703-721, March.
  3. Isabel‐María García‐Sánchez & Nazim Hussain & Jennifer Martínez‐Ferrero & Emiliano Ruiz‐Barbadillo, 2019. "Impact of disclosure and assurance quality of corporate sustainability reports on access to finance," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 26(4), pages 832-848, July.
  4. Elizabeth-Anne Thomas, 2019. "How Useful Is the Global Reporting Initiative (GRI) Reporting Framework to Identify the Non-financial Value of Corporate Social Performance (CSP)?," CSR, Sustainability, Ethics & Governance, in: Nicholas Capaldi & Samuel O. Idowu & René Schmidpeter & Martin Brueckner (ed.), Responsible Business in Uncertain Times and for a Sustainable Future, pages 37-87, Springer.
  5. Araya, Helena Maria Bollas & Mas, Elies Segui & Garrido, Fernando Polo, 2015. "Assurance on sustainability reports in the agri-food industry," Revista Espanola de Estudios Agrosociales y Pesqueros, Ministerio de Medio Ambiente, Rural y Marino (formerly Ministry of Agriculture), issue 242.
  6. Helen Brown-Liburd & Jeffrey Cohen & Valentina L. Zamora, 2018. "CSR Disclosure Items Used as Fairness Heuristics in the Investment Decision," Journal of Business Ethics, Springer, vol. 152(1), pages 275-289, September.
  7. Ana Zorio & Maria A. García‐Benau & Laura Sierra, 2013. "Sustainability Development and the Quality of Assurance Reports: Empirical Evidence," Business Strategy and the Environment, Wiley Blackwell, vol. 22(7), pages 484-500, November.
  8. Laura Sierra-Garcia & Maria Antonia Garcia-Benau & Helena Maria Bollas-Araya, 2018. "Empirical Analysis of Non-Financial Reporting by Spanish Companies," Administrative Sciences, MDPI, vol. 8(3), pages 1-17, July.
  9. Flasher, R. & Luchs, C.K. & Souza, J.L., 2018. "Sustainability assurance provider participation in standard setting," Research in Accounting Regulation, Elsevier, vol. 30(1), pages 20-25.
  10. Al-Shaer, Habiba & Zaman, Mahbub, 2016. "Board gender diversity and sustainability reporting quality," Journal of Contemporary Accounting and Economics, Elsevier, vol. 12(3), pages 210-222.
  11. Diana-Maria TÎNJALĂ & Lavinia Mirela PANTEA & Alexandru BUGLEA, 2015. "2010-2014: A Comparative Evolution of Sustainability Reporting and its Assurance in Europe and the U.S.A," Timisoara Journal of Economics and Business, West University of Timisoara, Romania, Faculty of Economics and Business Administration, vol. 8(1s), pages 48-69, February.
  12. Petr Petera & Jaroslav Wagner, 2015. "Global Reporting Initiative (GRI) and its Reflections in the Literature," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2015(2), pages 13-32.
  13. Olivier Boiral, 2010. "Peut-on mesurer les performances de développement durable?," CIRANO Working Papers 2010s-11, CIRANO.
  14. John Smith & Ros Haniffa & Jenny Fairbrass, 2011. "A Conceptual Framework for Investigating ‘Capture’ in Corporate Sustainability Reporting Assurance," Journal of Business Ethics, Springer, vol. 99(3), pages 425-439, March.
  15. 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.
  16. Orhan Akisik & Graham Gal, 2014. "Financial performance and reviews of corporate social responsibility reports," Mathematical Methods of Operations Research, Springer;Gesellschaft für Operations Research (GOR);Nederlands Genootschap voor Besliskunde (NGB), vol. 25(3), pages 259-288, December.
  17. Juan Pineiro-Chousa & Marcos Vizcaíno-González & María Ángeles López-Cabarcos & Noelia Romero-Castro, 2017. "Managing Reputational Risk through Environmental Management and Reporting: An Options Theory Approach," Sustainability, MDPI, vol. 9(3), pages 1-15, March.
  18. Daniel Reimsbach & Rüdiger Hahn, 2015. "The Effects of Negative Incidents in Sustainability Reporting on Investors’ Judgments–an Experimental Study of Third‐party Versus Self‐disclosure in the Realm of Sustainable Development," Business Strategy and the Environment, Wiley Blackwell, vol. 24(4), pages 217-235, May.
  19. Wesley Friske & Seth A. Hoelscher & Atanas Nik Nikolov, 2023. "The impact of voluntary sustainability reporting on firm value: Insights from signaling theory," Journal of the Academy of Marketing Science, Springer, vol. 51(2), pages 372-392, March.
  20. Olivier Boiral & Yves Gendron, 2011. "Sustainable Development and Certification Practices: Lessons Learned and Prospects," Business Strategy and the Environment, Wiley Blackwell, vol. 20(5), pages 331-347, July.
  21. Jonas Wanner & Christian Janiesch, 2019. "Big data analytics in sustainability reports: an analysis based on the perceived credibility of corporate published information," Business Research, Springer;German Academic Association for Business Research, vol. 12(1), pages 143-173, April.
  22. Katrin Hummel & Christian Schlick & Matthias Fifka, 2019. "The Role of Sustainability Performance and Accounting Assurors in Sustainability Assurance Engagements," Journal of Business Ethics, Springer, vol. 154(3), pages 733-757, February.
  23. Patrick Velte & Martin Stawinoga, 2017. "Empirical research on corporate social responsibility assurance (CSRA): A literature review," Journal of Business Economics, Springer, vol. 87(8), pages 1017-1066, November.
  24. Elies SEGUI-MAS & Helena-Maria BOLLAS-ARAYA & Fernando POLO-GARRIDO, 2015. "Sustainability Assurance on the Biggest Cooperatives of the World: an Analysis of their Adoption and Quality," Annals of Public and Cooperative Economics, Wiley Blackwell, vol. 86(2), pages 363-383, June.
  25. Channuntapipat, Charika & Samsonova-Taddei, Anna & Turley, Stuart, 2020. "Variation in sustainability assurance practice: An analysis of accounting versus non-accounting providers," The British Accounting Review, Elsevier, vol. 52(2).
  26. Giacomo Manetti & Simone Toccafondi, 2012. "The Role of Stakeholders in Sustainability Reporting Assurance," Journal of Business Ethics, Springer, vol. 107(3), pages 363-377, May.
  27. Silvia Romero & Silvia Ruiz & Belen Fernandez‐Feijoo, 2019. "Sustainability reporting and stakeholder engagement in Spain: Different instruments, different quality," Business Strategy and the Environment, Wiley Blackwell, vol. 28(1), pages 221-232, January.
  28. Belen Fernandez-Feijoo & Silvia Romero & Silvia Ruiz, 2014. "Effect of Stakeholders’ Pressure on Transparency of Sustainability Reports within the GRI Framework," Journal of Business Ethics, Springer, vol. 122(1), pages 53-63, June.
  29. Michelon, Giovanna & Pilonato, Silvia & Ricceri, Federica, 2015. "CSR reporting practices and the quality of disclosure: An empirical analysis," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 33(C), pages 59-78.
  30. 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.
  31. Vaz Ogando, Natalia & Ruiz Blanco, Silvia & Fernandez-Feijoo Souto, Belen, 2018. "El mercado de verificación de las memorias de sostenibilidad en España: un análisis desde la perspectiva de la demanda," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 21(1), pages 48-62.
  32. Olivier Boiral & Iñaki Heras-Saizarbitoria & Marie-Christine Brotherton & Julie Bernard, 2019. "Ethical Issues in the Assurance of Sustainability Reports: Perspectives from Assurance Providers," Journal of Business Ethics, Springer, vol. 159(4), pages 1111-1125, November.
  33. Tsalis, Thomas A. & Nikolaou, Ioannis E. & Konstantakopoulou, Fotini & Zhang, Ying & Evangelinos, Konstantinos I., 2020. "Evaluating the corporate environmental profile by analyzing corporate social responsibility reports," Economic Analysis and Policy, Elsevier, vol. 66(C), pages 63-75.
  34. Josh Wei-Jun Hsueh, 2018. "Governance Structure and the Credibility Gap: Experimental Evidence on Family Businesses’ Sustainability Reporting," Journal of Business Ethics, Springer, vol. 153(2), pages 547-568, December.
  35. 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.
  36. Steven DeSimone & Giuseppe D’Onza & Gerrit Sarens, 2021. "Correlates of internal audit function involvement in sustainability audits," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 25(2), pages 561-591, June.
  37. Antonio Somoza, 2023. "Voluntary sustainability assurance in small and medium‐sized entities: The role of country origin in Europe," Business Strategy and the Environment, Wiley Blackwell, vol. 32(1), pages 462-483, January.
  38. Elżbieta Izabela Szczepankiewicz & Windham Eugene Loopesko & Farid Ullah, 2022. "A Model of Risk Information Disclosures in Non-Financial Corporate Reports of Socially Responsible Energy Companies in Poland," Energies, MDPI, vol. 15(7), pages 1-34, April.
  39. Emiliano Ruiz‐Barbadillo & Jennifer Martínez‐Ferrero, 2020. "What impact do countries have on levels of sustainability assurance? A complementary‐substitutive perspective," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(5), pages 2329-2341, September.
  40. 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.
  41. Anna Bartoszewicz & Anna Rutkowska-Ziarko, 2021. "Practice of Non-Financial Reports Assurance Services in the Polish Audit Market—The Range, Limits and Prospects for the Future," Risks, MDPI, vol. 9(10), pages 1-23, October.
  42. Carmelo Reverte, 2021. "Do investors value the voluntary assurance of sustainability information? Evidence from the Spanish stock market," Sustainable Development, John Wiley & Sons, Ltd., vol. 29(5), pages 793-809, September.
  43. Jennifer Martínez-Ferrero & Isabel-María García-Sánchez, 2018. "The Level of Sustainability Assurance: The Effects of Brand Reputation and Industry Specialisation of Assurance Providers," Journal of Business Ethics, Springer, vol. 150(4), pages 971-990, July.
  44. Natalia Vaz Ogando & Silvia Ruiz Blanco & Belen Fernandez-Feijoo, 2018. "A Provider’s Approach to the Assurance Market of Sustainability Reports in Spain," Administrative Sciences, MDPI, vol. 8(3), pages 1-27, June.
  45. Rüdiger Hahn & Regina Lülfs, 2014. "Legitimizing Negative Aspects in GRI-Oriented Sustainability Reporting: A Qualitative Analysis of Corporate Disclosure Strategies," Journal of Business Ethics, Springer, vol. 123(3), pages 401-420, September.
  46. Elies Seguí-Mas & Helena-María Bollas-Araya & Fernando Polo-Garrido, 2018. "Assurance on Corporate Governance Reports in Spain: Towards an Enhanced Accountability or a New Form of Public Relations?," Administrative Sciences, MDPI, vol. 8(3), pages 1-12, July.
  47. Renzo Junior & Peter Best & Julie Cotter, 2014. "Sustainability Reporting and Assurance: A Historical Analysis on a World-Wide Phenomenon," Journal of Business Ethics, Springer, vol. 120(1), pages 1-11, March.
  48. William D. Brink & Karen De Meyst & Tim V. Eaton, 2022. "The Impact of Human Rights Reporting and Presentation Formats on Non-Professional Investors’ Perceptions and Intentions to Invest," Sustainability, MDPI, vol. 14(4), pages 1-25, February.
  49. Giovanna Facury Aigner & Joshua Onome Imoniana & Washington Lopes Silva, 2022. "On the relation between sustainability report and assurance standards in Brazilian financial institutions," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 9(3), pages 298-316, March.
  50. Yussri Sawani & Mustaffa Mohamed Zain & Faizah Darus, 2010. "Preliminary insights on sustainability reporting and assurance practices in Malaysia," Social Responsibility Journal, Emerald Group Publishing Limited, vol. 6(4), pages 627-645, October.
  51. 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.
  52. Carolin Baier & Max Göttsche & Andreas Hellmann & Frank Schiemann, 2022. "Too Good To Be True: Influencing Credibility Perceptions with Signaling Reference Explicitness and Assurance Depth," Journal of Business Ethics, Springer, vol. 178(3), pages 695-714, July.
  53. Genevé Richard & Elza Odendaal, 2020. "Integrated reporting assurance practices—a study of South African firms," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 17(4), pages 245-266, December.
  54. Mohamed Chelli & Yves Gendron, 2013. "Sustainability Ratings and the Disciplinary Power of the Ideology of Numbers," Journal of Business Ethics, Springer, vol. 112(2), pages 187-203, January.
  55. Isabel‐María García‐Sánchez, 2020. "Drivers of the CSR report assurance quality: Credibility and consistency for stakeholder engagement," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(6), pages 2530-2547, November.
  56. Carlos Larrinaga & Adriana Rossi & Mercedes Luque-Vilchez & Manuel Núñez-Nickel, 2020. "Institutionalization of the Contents of Sustainability Assurance Services: A Comparison Between Italy and United States," Journal of Business Ethics, Springer, vol. 163(1), pages 67-83, April.
  57. Cuadrado-Ballesteros, Beatriz & Martínez-Ferrero, Jennifer & García-Sánchez, Isabel María, 2017. "Mitigating information asymmetry through sustainability assurance: The role of accountants and levels of assurance," International Business Review, Elsevier, vol. 26(6), pages 1141-1156.
  58. Genevé Richard & Elza Odendaal, 2021. "Credibility-enhancing mechanisms, other than external assurance, in integrated reporting," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 25(1), pages 61-93, March.
  59. Jennifer Martínez‐Ferrero & Isabel‐María García‐Sánchez & Emiliano Ruiz‐Barbadillo, 2018. "The quality of sustainability assurance reports: The expertise and experience of assurance providers as determinants," Business Strategy and the Environment, Wiley Blackwell, vol. 27(8), pages 1181-1196, December.
  60. Elies Seguí-Mas & Fernando Polo-Garrido & Helena María Bollas-Araya, 2018. "Sustainability Assurance in Socially-Sensitive Sectors: A Worldwide Analysis of the Financial Services Industry," Sustainability, MDPI, vol. 10(8), pages 1-21, August.
  61. Lopin Kuo & Po-Wen Kuo & Chun-Chih Chen, 2021. "Mandatory CSR Disclosure, CSR Assurance, and the Cost of Debt Capital: Evidence from Taiwan," Sustainability, MDPI, vol. 13(4), pages 1-19, February.
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