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Journal of Business Ethics

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01-05-2012

The Role of Stakeholders in Sustainability Reporting Assurance

Authors: Giacomo Manetti, Simone Toccafondi

Published in: Journal of Business Ethics | Issue 3/2012

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Abstract

The main purpose of this exploratory analysis is to understand whether, based on evidence gathered from international best practices selected among corporations which adopt the Global Reporting Initiative guidelines in sustainability reporting (SR), stakeholders are significantly consulted and involved—as international literature would indicate—by assurance providers, during assurance processes of SR. We aim at verifying if this practice—known as stakeholder assurance—is in fact widespread in SR assurance by carrying out empirical research, through content analysis, into a sample of 161 assurance statements of international corporations, in order to test characteristics of any stakeholder assurance implemented.

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Title: The Role of Stakeholders in Sustainability Reporting Assurance
Authors: Giacomo Manetti
Simone Toccafondi
Publication date: 01-05-2012
Publisher: Springer Netherlands
Published in: Journal of Business Ethics / Issue 3/2012
Print ISSN: 0167-4544
Electronic ISSN: 1573-0697
DOI: https://doi.org/10.1007/s10551-011-1044-1

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