Regulating Third Party Assurance Engagements on Sustainability Reports: Insights from the Swedish Case

Autor:	Amanda Sonnerfeldt
Rok vydání:	2014
Předmět:	Third party business.industry media_common.quotation_subject Hard law Sustainability Sustainability reporting Accounting Quality (business) Business Audit Public relations Quality information media_common
Zdroj:	SSRN Electronic Journal.
ISSN:	1556-5068
DOI:	10.2139/ssrn.2471522
Popis:	It is a well-institutionalised notion that information subjected to assurance (audit) by third parties contributes to better quality information for decision making. In the field of sustainability reporting, who are providing assurance and how is quality regulated? What are the challenges of regulating sustainability assurance through standards? What role can hard law play to strengthen reporting and assurance as tools to support sustainable companies?
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_dedup___::615f594ab22574a6a704826d93e304b6 https://doi.org/10.2139/ssrn.2471522 Zobrazit plný text záznamu