4 found
  1.  56
    Assurance Services for Sustainability Reports: Standards and Empirical Evidence. [REVIEW]Giacomo Manetti & Lucia Becatti - 2009 - Journal of Business Ethics 87 (1):289 - 298.
    This article contributes to the growing scholarship on the topic of assurance services for sustainability reports. We first synthetically illustrate the main international standards for the implementation of assurance services regarding the subject documents. The second part of our article is an empirical analysis of reports drawn up on the basis of the current Global Reporting Initiative 2006 guidelines, and looks at how effectively these standards have been implemented, analyzing the different typologies of assurance statement.
    Direct download (4 more)  
    Export citation  
    Bookmark   20 citations  
  2.  61
    The Role of Stakeholders in Sustainability Reporting Assurance.Giacomo Manetti & Simone Toccafondi - 2012 - Journal of Business Ethics 107 (3):363-377.
    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 (...)
    Direct download (9 more)  
    Export citation  
    Bookmark   11 citations  
  3.  8
    The Contribution of Network Governance to Preventing Opportunistic Behaviour by Managers and to Increasing Stakeholder Involvement: The Eroski Case.Giacomo Manetti & Simone Toccafondi - 2012 - International Journal of Business Governance and Ethics 7 (3):252-278.
  4.  8
    Does the Presence of Member Assemblies in Grant-Giving Foundations Affect Levels of Stakeholder Engagement in Mission Reporting? Evidence From Italian Banking Foundations.Giacomo Manetti - 2015 - International Journal of Business Governance and Ethics 10 (2):119.
    Direct download (4 more)  
    Export citation