Stakeholders’ interest in sustainability assurance process: An examination of assurance statements reported by Australian companies

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    9 Citations (Scopus)
    10 Downloads (Pure)

    Abstract

    This paper aims to critically analyse the content of the assurance statements of corporate sustainability reports to examine the degree to which assurance statements enhance and uphold organisational transparency and accountability to stakeholders.
    Original languageEnglish
    Pages (from-to)655-687
    Number of pages33
    JournalManagerial Auditing Journal
    Volume31
    Issue number6/7
    DOIs
    Publication statusPublished - 2016

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    Sustainability
    Assurance
    Stakeholders
    Corporate sustainability
    Sustainability reports
    Accountability
    Transparency

    Cite this

    @article{647cac3995984202a13da745e54d34c8,
    title = "Stakeholders’ interest in sustainability assurance process: An examination of assurance statements reported by Australian companies",
    abstract = "This paper aims to critically analyse the content of the assurance statements of corporate sustainability reports to examine the degree to which assurance statements enhance and uphold organisational transparency and accountability to stakeholders.",
    keywords = "Sustainability, Legitimacy, Accountability, Assurance",
    author = "Abu MOLLIK",
    year = "2016",
    doi = "10.1108/MAJ-06-2015-1208",
    language = "English",
    volume = "31",
    pages = "655--687",
    journal = "Managerial Auditing Journal",
    issn = "0268-6902",
    publisher = "Emerald Group Publishing Ltd.",
    number = "6/7",

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    AB - This paper aims to critically analyse the content of the assurance statements of corporate sustainability reports to examine the degree to which assurance statements enhance and uphold organisational transparency and accountability to stakeholders.

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    KW - Legitimacy

    KW - Accountability

    KW - Assurance

    UR - http://www.scopus.com/inward/record.url?scp=84975051377&partnerID=8YFLogxK

    UR - http://www.mendeley.com/research/stakeholders-interest-sustainability-assurance-process-examination-assurance-statements

    U2 - 10.1108/MAJ-06-2015-1208

    DO - 10.1108/MAJ-06-2015-1208

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    JO - Managerial Auditing Journal

    JF - Managerial Auditing Journal

    SN - 0268-6902

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