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  1.  34
    Assessing and Improving the Quality of Sustainability Reports: The Auditors’ Perspective.Olivier Boiral, Iñaki Heras-Saizarbitoria & Marie-Christine Brotherton - 2019 - Journal of Business Ethics 155 (3):703-721.
    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 (...)
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  2.  34
    Ethical Issues in the Assurance of Sustainability Reports: Perspectives from Assurance Providers.Olivier Boiral, Iñaki Heras-Saizarbitoria, Marie-Christine Brotherton & Julie Bernard - 2019 - Journal of Business Ethics 159 (4):1111-1125.
    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 (...)
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  3.  8
    What you see is what you get? Building confidence in ESG disclosures for sustainable finance through external assurance.Olivier Boiral, Marie-Christine Brotherton & David Talbot - forthcoming - Business Ethics, the Environment and Responsibility.
    The main objective of this study is to understand the value of environmental, social, and governance (ESG) disclosure assurance in the context of the development of sustainable finance standards and laws. This study is based on an analysis of 188 comment letters submitted by such actors in the context of public consultations on the development of three new sustainable finance initiatives (the CFA Institute, the Financial Conduct Authority in the UK, and the New Zealand parliament). The study shows these actors' (...)
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