The Development of Worldwide Sustainability Reporting Assurance

摘要: This research investigates the development of assured sustainability reports (SRs) during this century's first decade. More specifically, it presents basic descriptive data on a sample 148 SRs published in 2006 and 2007 contrasts with discussed Mock et al. 2007. The prior study examined 130 issued between 2002 2004. Both samples provide information about nature SRs, allowing us to investigate important questions such as which countries industries are more likely have an assurance statement, what levels provided, factors affect level provided. In addition providing relative above questions, we run logistic regressions where dependent variable is whether Big 4 firm provided for both periods being considered. Some differences observed related applies quantitative qualitative assertions made report (significantly negatively associated 2002–2004 period, but not significant 2006–2007), uses symbols identify statements positively procedures used disclosed (not 2002–2004, significantly 2006–2007).