Assurance of CSR and Sustainability Reports: Empirical Evidence from an Emerging Economy
作者： Faizah Darusi , Tamoi Janggu , Yussri Sawani , Mustaffa Mohamed Zain
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摘要: In tandem with the evolution of reporting, this paper highlights extent to which content corporate social responsibility (CSR) and sustainability assurance reports in Malaysia addressed key elements requirements ISAE3000 standard. A analysis statements eight (8) public-listed companies for year 2010 revealed some areas concern regards provided. The findings from study variability However, terms nature work undertaken, that Malaysian assurors performed well all three validation processes; data report, collection achievement targets. also providers were engaging stakeholders during process. Keywords: Assurance, Sustainability, Corporate Social Responsibility, Standard,
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