Sustainable Development and Assurance of Corporate Social Responsibility Reports Published by Ibex-35 Companies

Corporate Social Responsibility and Environmental Management

Volumn 20, Issue 6, 2013, Pages 359-370

  Sierra, Laura ^a   Zorio, Ana ^b   García Benau, María A ^b  

^a UNIVERSIDAD PABLO DE OLAVIDE   (Spain)

^b UNIVERSITY OF VALENCIA   (Spain)

Author keywords

Assurance; Corporate social responsibility; Environmental policy; Stakeholder engagement; Sustainable development

Indexed keywords

CAPRA IBEX;

EID: 84887816352     PISSN: 15353958     EISSN: 15353966     Source Type: Journal    
DOI: 10.1002/csr.1303     Document Type: Article

References (54)

1. AccountAbility. 2003a. AA1000 Assurance Standard. London: AccountAbility.
2. AccountAbility. 2003b. AA1000 Assurance practitioners. London: AccountAbility.
3. AccountAbility. 2008. AA1000AS Assurance Standard. www.accountability21.net Accesed by October 2011.
4. Adams CA, Evans R. 2004. Accountability, completeness, credibility and the audit expectations gag. Journal of Corporate Citizenship 14: 97-115.
5. Asif M, Searcy C, Dos Santos, P, Kensah, D. 2012. Review of Dutch Corporate Sustainable Development Reports. Corporate Social Responsibility and Environmental Management. DOI: 10.1002/csr.1284 [28 March 2012].
6. Bartov E, Gul F, Tsui J. 2000. Discretionary-accruals models and audit qualifications. Journal of Accounting and Economics 30: 421-452.
7. Behn BK, Carcello JV, Hermanson DR, Hermanson RH. 1997. The determinants of audit client satisfaction among clients of Big 6 firms. Accounting Horizons 11: 7-24.
8. Belal AR. 2002. Stakeholders accountability or stakeholder management: a review of UK firm's ethical accounting, auditing and reporting (SEAAR) practices. Corporate Social Responsibility and Environmental Management 9(1): 8-25. DOI: 8-25 2/csr.262
9. Blackwell, DW, Noland TR, Winters DB. 1998. The value of auditor assurance: evidence from loan pricing. Journal of Accounting Research 36: 57-70.
10. Brammer S, Pavelin S. 2008. Factors influencing the quality of corporate environmental disclosure. Business Strategy and the Environment 17(2): 120-136.
11. Callan SJ, Thomas JM. 2009. Corporate financial performance and corporate social performance: an update and reinvestigation. Corporate Social Responsibility and Environmental Management 16: 61-78.
12. Carnevale C, Mazzuca M, Venturini S. 2012. Corporate social reporting in European banks: The effects on a firm's market value. Corporate Social Responsibility and Environmental Management 19: 159-177.
13. Christiansen M, Loft A. 1992. Big players and small players. A study of increasing concentration in the Danish market for auditing services. The European Accounting Review 1(2): 277-301.
14. Clarkson PM, Li Y, Richardson GD, Vasvari FP. 2008. Revisiting the relation between environmental performance and environmental disclosure: an empirical analysis. Accounting, Organizations and Society 33: 303-327.
15. Dopuch N, King R. 1991. The impact of MAS on auditor ́s independence: an experimental markets study. Journal of Accounting Research Supplement 29: 60-97.
16. Elliott RK, Jacobson PD. 2002. The evolution and the knowledge professional. Accounting Horizons 16 March: 16(1): 69-80.
17. FEE 2006. Key issues in sustainability assurance: an overview. Fédération des Experts Comptables Européens, Brussels.
18. Fernández-Feijóo B. 2009. Crisis and corporate social responsibility: threat or opportunity? International Journal of Economic Sciences and Applied Research 2(1): 36-50.
19. Fifka MS. 2011. Corporate responsibility reporting and its determinants in comparative perspective - a review of the empirical literature and a meta-analysis Business Strategy and the Environment. DOI:10.1002/bse.729 [2 October 2011].
20. Fifka MS, Drabble M. 2012. Focus and standardization of sustainability reporting - a comparative study of the United Kingdom and Finland. Business Strategy and the Environment. DOI:10.1002/bse.1730 [28 March 2012].
21. Fonseca A. 2010. How credible are mining corporations' sustainability reports? A critical analysis of external assurance under the requirements of the international council on mining and metals. Corporate Social Responsibility and Environmental Management 17: 355-370.
22. Garcia-Sánchez I. 2008. Corporate social reporting: segmentation and characterization of Spanish companies. Corporate Social Responsibility and Environmental Management 15(4): 187-198.
23. Hasan M, Maijoor S, Mock TJ, Roebuck P, Simnett R, Vanstraelen A. 2005. The different types of assurance services and levels of assurance provided. International Journal of Auditing 9: 91-102.
24. Hay DC, Knechel WR, Wong N. 2006. Audit fees: a meta-analysis of the effect of supply and demand attributes. Contemporary Accounting Research 23: 141-191.
25. Hay D, Davis D. 2004. The voluntary choice of an auditor of any level of quality. Auditing: A Journal of Practice and Theory 23: 37-53.
26. Hossain M, Reaz M. 2007. The determinants and characteristics of voluntary disclosure by Indian banking companies. Corporate Social Responsibility and Environmental Management 14(5): 274-288.
27. IAASB 2003. ISAE 3000 (Revised), Assurance Engagements Other Than Audits or Reviews of Historical Financial Information. IFAC: United States.
28. IAASB 2011. Exposure Draft of ISAE 3000 (Revised), Assurance Engagements Other Than Audits or Reviews of Historical Financial Information. IFAC: United States.
29. Knechel WR, Wallage P, Eilifsen A, Van Praag B. 2006. The demand attributes of assurance services providers and the role of independent accountants. International Journal of Auditing 10: 143-162. DOI: 10.1111/j.1099-1123.2006.00347.x
30. Kolk A, Margineantu A. 2009. Globalisation/ regionalisation of accounting firms and their sustainability services. International Marketing Review 26(4/5): 396410.
31. Kolk A, Perego P. 2010. Determinants of the adoption of sustainability assurance statements: an international investigation. Business Strategy and the Environment 19(3): 182-198.
32. KPMG. 2005. KPMG International survey of corporate sustainability reporting 2005. KPMG Global Sustainability Services, Amsterdam, the Netherlands.
33. KPMG. 2008. KPMG International Survey of Corporate Responsibility Reporting. KPMG International, Amsterdam, the Netherlands.
34. KPMG. 2011. KPMG international survey of corporate responsibility reporting 2011. KPMG International Global Sustainability Services, Amsterdam, the Netherlands.
35. Law 2/2011 Ley 2/2011, de 4 de marzo, de Economía Sostenible. Ministerio de Economia: Madrid.
36. Mahjoub LB, Khamoussi H. 2012. Environmental and social policy and earning persistence. Business Strategy and the Environment. DOI:10.1002/bse.1739 [1 June 2012].
37. Moroney R, Windsor C, Aw YT. 2011. Evidence of assurance enhancing the quality of voluntary environmental disclosures: an empirical analysis. Accounting and Finance. DOI: 10.1111/j.1467-629X.2011.00413.x
38. O'Dwyer B, Owen D. 2005. Assurance statement practice in environmental, social and sustainability reporting: a critical evaluation. The British Accounting Review 37(2): 205-229.
39. O'Dwyer B, Owen D, Unerman J. 2011. Seeking legitimacy for new assurance forms: the case of assurance on sustainability reporting. Accounting, Organizations and Society 36(1): 31-52.
40. Perego P. 2009. Causes and consequences of choosing different assurance providers: an international study of sustainability reporting. International Journal of Management 26(3): 123-145.
41. Pflugrath G, Roebuck P, Simnett R. 2011. Impact of assurance and assurer's professional affiliation on financial analysts' assessment of credibility of corporate social responsibility information. Auditing: A Journal of Practice & Theory 30: 239-254.
42. Prado-Lorenzo JM, Gallego-Alvarez I, Garcia-Sanchez IM. 2009. Stakeholders engagement and corporate social responsibility: the ownership structure effect. Corporate Social Responsibility and Environmental Management 16(2): 94-107.
43. Quick R. 2012. EC green paper proposals and audit quality. Accounting in Europe 9(1): 17-38.
44. Simnett R, Vanstraelen A, Chua WF. 2009. Assurance on sustainability reports: an international comparison. The Accounting Review 84(3): 937-967.
45. Simunic DA. 1984. Auditing, consulting and auditor independence. Journal of Accounting Research 22(2): 679-702.
46. Sobhani FA, Amran A, Zainuddin Y. 2009. Revisiting the practices of corporate social and environmental disclosure in Bangladesh. Corporate Social Responsibility and Environmental Management 16(3): 167-183.
47. Spence C. 2009. Social and environmental reporting and the corporate ego. Business Strategy and the Environment 18(4): 254-265.
48. Suddaby R, Cooper DJ, Greenwood R. 2007. Transnational regulation of professional services: governance dynamics of field level organizational change. Accounting, Organizations and Society 32: 333-362.
49. Toms S, Anderson K, Salama A. 2009. Does Community and Environmental Responsibility Affect Firm Risk? Evidence from UK Panel Data 1994-2006. working paper, Department of Management Studies. University of York, York.
50. Trotman KT, Bradley GW. 1981. Associations between social responsibility disclosure and characteristics of companies. Accounting, Organizations and Society 6: 355-362.
51. Van der Laan G, Van Ees H, Witteloostuijn AV. 2008. Corporate social and financial performance: an extended stakeholder theory, and empirical test with accounting measures. Journal of Business Ethics 79: 299-310.
52. Vormendal I, Ruud A. 2009. Sustainability reporting in Norway - an assessment of performance in the context of legal demands and sociopolitical drivers. Business Strategy and the Environment 18(4): 207-222.
53. Wahba H. 2008. Does the market value corporate environmental responsibility? An empirical examination. Corporate Social Responsibility and Environmental Management 15(2): 89-99.
54. Weets V, Jegres M. 1997. Arte the 'big six' big in Belgium? The European Accounting Review 6(4): 773-789.