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Journal of Business Ethics
Erschienen in: Journal of Business Ethics 4/2019

19.03.2018 | Original Paper

Ethical Issues in the Assurance of Sustainability Reports: Perspectives from Assurance Providers

verfasst von: Olivier Boiral, Iñaki Heras-Saizarbitoria, Marie-Christine Brotherton, Julie Bernard

Erschienen in: Journal of Business Ethics | Ausgabe 4/2019

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Abstract

The objective of this paper is to investigate, through a qualitative study based on 38 semi-structured interviews with agents who provide assurance of sustainability reports, how they perceive and manage ethical issues underlying the verification of sustainability reports. Most of the ethical issues observed involve four interconnected aspects: the commercialism underlying sustainability assurance, the symbolic nature of the verification process, interdependency between auditing and consulting activities, and familiarity with the audited companies. The findings shed light on the reflexivity of assurance providers on these issues and the legitimation strategies used to explain how they reconcile the independence and impartiality required for auditing activities with commercial aspects related to client–provider relationships. The study also shows the role of contextual variables in the ethics of assurance services. The paper contributes to the literature on the legitimacy of sustainability assurance and commercialism of the audit function. Practical implications and avenues for future research are also developed.
Vorheriger Artikel Power and Diffusion of Sustainability in Supply Networks: Findings from Four In-Depth Case Studies
Nächster Artikel Corporate Governance as a Key Driver of Corporate Sustainability in France: The Role of Board Members and Investor Relations

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Metadaten
Titel
Ethical Issues in the Assurance of Sustainability Reports: Perspectives from Assurance Providers
verfasst von
Olivier Boiral
Iñaki Heras-Saizarbitoria
Marie-Christine Brotherton
Julie Bernard
Publikationsdatum
19.03.2018
Verlag
Springer Netherlands
Erschienen in
Journal of Business Ethics / Ausgabe 4/2019
Print ISSN: 0167-4544
Elektronische ISSN: 1573-0697
DOI
https://doi.org/10.1007/s10551-018-3840-3

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