- New
-
Topics
- All Categories
- Metaphysics and Epistemology
- Value Theory
- Science, Logic, and Mathematics
- Science, Logic, and Mathematics
- Logic and Philosophy of Logic
- Philosophy of Biology
- Philosophy of Cognitive Science
- Philosophy of Computing and Information
- Philosophy of Mathematics
- Philosophy of Physical Science
- Philosophy of Social Science
- Philosophy of Probability
- General Philosophy of Science
- Philosophy of Science, Misc
- History of Western Philosophy
- Philosophical Traditions
- Philosophy, Misc
- Other Academic Areas
- Journals
- Submit material
- More
Switch to: References
Citations of:
Add citations
You must login to add citations.
|
|
|
This article analyses the determinants associated with the use of the Integrated Report as a corporate reporting model for sustainability information. IRs provide information regarding the use and interdependence of different company resources. The previous literature has identified determinants behind the presentation of IRs at the country level as well as at the company level. Our work contributes to the literature by using a novel statistical approach that addresses the likelihood of the non-independence of data: companies in the same country (...) |
|
|
Business Ethics: A European Review, EarlyView. No categories |
|
|
Ethical issues in non-financial auditing are increasingly under scrutiny and questions have been raised about the impartiality and independence of audits. Among many other problematic issues, firms have discretion to select their assurance providers and are also required to cover the cost of the audit. Previous literature highlighted several consequences of this competitive and client-driven environment. However, research has mainly focused on firm-level investigation of the consequences—in this paper, we enhance this research by also considering assurance providers. Our approach is (...) |
|
|
In this article we explore how multinational corporations (MNCs) adopt assurance practices to develop and sustain organizational accountability for sustainability. Using a panel of Fortune Global 250 firms over a period of 10 years, we document the diffusion patterns of third-party assurance of sustainability reports. We specifically investigate how evolving auditing practices, namely diversity of assurance standards and type of assurance providers, shape the quality of sustainability assurance statements. The results illustrate great variability in the adoption of assurance practices in (...) |
|
|
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 (...) |
|
|
A descriptive-exploratory analysis of assurance practices is presented in this paper, by analysing the patterns of sustainability assurance reporting in two national contexts with different levels of assurance activity over a period of 11 years. The study is based on theoretical insights drawn from institutional sociology and normativity production. It is framed both in the Italian situation, where assurance statements consistently include a narrow set of formal and procedural communications, and in an unsettled situation in the U.S., where assurance activity (...) |
|
|
Sustainability reporting and assurance of sustainability reports have been used by organizations in an attempt to provide accountability to their stakeholders. A better understanding of current practices is important to provide a base for comparative and trend analyses. This paper aims to consolidate and provide information on sustainability reporting, assurance of sustainability reports and types of assurance providers. Another aim of this paper is to provide a descriptive analysis of these practices for a global sample, comparing results with previous studies, (...) |
|
|
Resumen Este artículo versa sobre la relación entre rendición de cuentas ética y transparencia en el marco de la ética empresarial. Se argumenta que a la rendición de cuentas le debe ser inherente la transparencia con el fin de que una auditoría sea verdaderamente ética y no un simple medio de incrementar la reputación ética empresarial. Para ello, se analiza el concepto de transparencia, visto desde la ética cívica, y cómo este se implica en un enfoque normativo de la teoría (...) No categories |
|
|
Ecological objectives in environmental reports usually promise a high degree of environmental responsibilities in a company’s activities. Several studies have already highlighted that most companies do not keep their promises since stakeholders’ expectations and a company’s capabilities for internal adjustments do not always match. Thus, a company might use strategic reporting in order not to endanger its legitimacy. However, no study so far has demonstrated how companies use different legitimacy strategies in reporting their environmental objectives over time. To achieve this (...) |
|
|
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 (...) |
|
|
This article presents, an analysis of the opinions of assurance providers regarding the quality and the limitations of sustainability reports and their recommendations to improve them using the Global Reporting Initiative as a framework. The qualitative content analysis of 301 assurance statements for sustainability reports from mining and energy companies provides a comprehensive view of the main outcomes of the assurance process, including its limitations, the application of the GRI principles and suggestions for improving sustainability reports. Taking into account the (...) |
|
|
We investigate how the selection of assurance topics and the format of their communication influence the credibility perception of sustainability report readers. This is important because misleading communication may discredit ethical sustainability assurance practices. Based on signaling theory and using an experimental approach, we are the first to examine false credibility signals in the context of sustainability assurance. We find that two variables related to sustainability assurance, reference explicitness and assurance depth, jointly influence the assurance signal and the perceived credibility (...) |
|
|
Companies are expected to monitor sustainable behaviour to help improve performance, enhance reputation and increase chances of survival. This paper examines the relationship between sustainability committees and independent external assurance on the inclusion of sustainability-related targets in CEO compensation contracts. Using a sample of UK FTSE350 companies for 2011–2015 and controlling for governance and firm characteristics, we find both board-level sustainability committees and sustainability reporting assurance have a positive and significant association with the inclusion of sustainability terms in compensation contracts. (...) |
PhilPapers logo by Andrea Andrews and Meghan Driscoll.
This site uses cookies and Google Analytics (see our terms & conditions for details regarding the privacy implications). Use of this site is subject to terms & conditions.
All rights reserved by The PhilPapers Foundation
Server: philpapers-web-7c76586df8-pp8v9 uwo