Assurance Statement Practice in Environmental, Social and Sustainability Reporting: A Critical Evaluation
作者： Brendan O'Dwyer , David L. Owen
DOI: 10.1016/J.BAR.2005.01.005
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摘要: This paper reports on a detailed critical analysis of assurance statements appearing in environmental, social and 'sustainability'reports short-listed for the 2002 Association of Chartered Certified Accountants (ACCA) UK and European Sustainability Reporting Awards scheme. Drawing on an evaluative framework centrally informed by the recently issued AccountAbility, Fédération des Experts Comptables Européens (FEE) and Global Reporting Initiative (GRI) guidelines on assurance, we assess the extent to which current assurance …
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