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Erschienen in: Journal of Business Ethics 3/2012

01.05.2012

The Role of Stakeholders in Sustainability Reporting Assurance

verfasst von: Giacomo Manetti, Simone Toccafondi

Erschienen in: Journal of Business Ethics | Ausgabe 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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Fußnoten
1
Reference is to the cases of Shell, British Telecom, NovoNordisk and Chiquita cited by Park and Brorson (2005).
 
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Metadaten
Titel
The Role of Stakeholders in Sustainability Reporting Assurance
verfasst von
Giacomo Manetti
Simone Toccafondi
Publikationsdatum
01.05.2012
Verlag
Springer Netherlands
Erschienen in
Journal of Business Ethics / Ausgabe 3/2012
Print ISSN: 0167-4544
Elektronische ISSN: 1573-0697
DOI
https://doi.org/10.1007/s10551-011-1044-1

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