메뉴 건너뛰기




Volumn 120, Issue 1, 2014, Pages 1-11

Sustainability Reporting and Assurance: A Historical Analysis on a World-Wide Phenomenon

Author keywords

Assurance for sustainability report; Assurance provider; Fortune Global 500; Sustainability report; Sustainability reporting

Indexed keywords


EID: 84894341759     PISSN: 01674544     EISSN: 15730697     Source Type: Journal    
DOI: 10.1007/s10551-013-1637-y     Document Type: Article
Times cited : (233)

References (46)
  • 3
    • 0005810963 scopus 로고    scopus 로고
    • External transparency or internal capture? The role of third-party statements in adding value to corporate environmental reports1
    • Ball, A., Owen, D., & Gray, R. (2000). External transparency or internal capture? The role of third-party statements in adding value to corporate environmental reports1. Business Strategy and the Environment, 9(1), 1-23.
    • (2000) Business Strategy and the Environment , vol.9 , Issue.1 , pp. 1-23
    • Ball, A.1    Owen, D.2    Gray, R.3
  • 5
    • 85018428728 scopus 로고    scopus 로고
    • Increasing responsibility through transparency?
    • Ministry of Enterprise Energy and Communications, Stockholm
    • Borglund, T., Frostenson, M., & Windell, K. (2010). Increasing responsibility through transparency? Ministry of Enterprise Energy and Communications, Stockholm.
    • (2010)
    • Borglund, T.1    Frostenson, M.2    Windell, K.3
  • 6
    • 59949088821 scopus 로고    scopus 로고
    • Building institutions based on information disclosure: Lessons from GRI's sustainability reporting
    • Brown, H., de Jong, M., & Levy, D. (2009). Building institutions based on information disclosure: Lessons from GRI's sustainability reporting. Journal of Cleaner Production, 17(6), 571-580.
    • (2009) Journal of Cleaner Production , vol.17 , Issue.6 , pp. 571-580
    • Brown, H.1    de Jong, M.2    Levy, D.3
  • 8
    • 33845429945 scopus 로고    scopus 로고
    • Engage, embed, and embellish: Theory versus practice in the corporate social responsibility movement
    • Conley, J. M., & Williams, C. A. (2005). Engage, embed, and embellish: Theory versus practice in the corporate social responsibility movement. The Journal of Corporation Law, 31, 1.
    • (2005) The Journal of Corporation Law , vol.31 , pp. 1
    • Conley, J.M.1    Williams, C.A.2
  • 9
    • 0346671049 scopus 로고    scopus 로고
    • Transparency and assurance minding the credibility gap
    • Dando, N., & Swift, T. (2003). Transparency and assurance minding the credibility gap. Journal of Business Ethics, 44(2), 195-200.
    • (2003) Journal of Business Ethics , vol.44 , Issue.2 , pp. 195-200
    • Dando, N.1    Swift, T.2
  • 10
    • 33645817749 scopus 로고    scopus 로고
    • An investigation of TBL report assurance statements: UK and European evidence
    • Deegan, C. M., Cooper, B. J., & Shelly, M. (2006). An investigation of TBL report assurance statements: UK and European evidence. Managerial Auditing Journal, 21(4), 329-371.
    • (2006) Managerial Auditing Journal , vol.21 , Issue.4 , pp. 329-371
    • Deegan, C.M.1    Cooper, B.J.2    Shelly, M.3
  • 11
    • 33645394718 scopus 로고    scopus 로고
    • Fedération des Experts Comptables Eurepéens, Brussels
    • Fedération des Experts Comptables Eurepéens. (2003). Benefits of Sustainability Assurance, Brussels.
    • (2003) Benefits of Sustainability Assurance
  • 14
    • 84894309761 scopus 로고    scopus 로고
    • Futerra Sustainability Communications, SustainAbility & KPMG Global Sustainability Services
    • Futerra Sustainability Communications, SustainAbility & KPMG Global Sustainability Services. (2010). Reporting Change: Readers & Reporters Survey 2010.
    • (2010) Reporting Change: Readers & Reporters Survey 2010
  • 16
    • 70349245010 scopus 로고    scopus 로고
    • Global Reporting Initiative, Amsterdam
    • Global Reporting Initiative. (2011). Sustainability reporting guidelines, Amsterdam.
    • (2011) Sustainability reporting guidelines
  • 17
    • 70349684555 scopus 로고    scopus 로고
    • Assurance of sustainability reports: Impact on report users' confidence and perceptions of information credibility
    • Hodge, K., Subramaniam, N., & Stewart, J. (2009). Assurance of sustainability reports: Impact on report users' confidence and perceptions of information credibility. Australian Accounting Review, 19(3), 178-194.
    • (2009) Australian Accounting Review , vol.19 , Issue.3 , pp. 178-194
    • Hodge, K.1    Subramaniam, N.2    Stewart, J.3
  • 19
    • 84862912232 scopus 로고    scopus 로고
    • Corporate relations with environmental organizations represented by hyperlinks on the Fortune Global 500 companies websites
    • Kim, D., & Nam, Y. (2011). Corporate relations with environmental organizations represented by hyperlinks on the Fortune Global 500 companies websites. Journal of Business Ethics, 105(4), 1-13.
    • (2011) Journal of Business Ethics , vol.105 , Issue.4 , pp. 1-13
    • Kim, D.1    Nam, Y.2
  • 20
    • 38749122475 scopus 로고    scopus 로고
    • Sustainability, accountability and corporate governance: Exploring multinationals' reporting practices
    • Kolk, A. (2008). Sustainability, accountability and corporate governance: Exploring multinationals' reporting practices. Business Strategy and the Environment, 17(1), 1-15.
    • (2008) Business Strategy and the Environment , vol.17 , Issue.1 , pp. 1-15
    • Kolk, A.1
  • 21
    • 77956461996 scopus 로고    scopus 로고
    • Trajectories of sustainability reporting by MNCs
    • Kolk, A. (2010). Trajectories of sustainability reporting by MNCs. Journal of World Business, 45(4), 367-374.
    • (2010) Journal of World Business , vol.45 , Issue.4 , pp. 367-374
    • Kolk, A.1
  • 22
    • 77953677299 scopus 로고    scopus 로고
    • Determinants of the adoption of sustainability assurance statements: An international investigation
    • (EBSCOhost, eoah, item: 20767011)
    • 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 (EBSCOhost, eoah, item: 20767011).
    • (2010) Business Strategy and the Environment , vol.19 , Issue.3 , pp. 182-198
    • Kolk, A.1    Perego, P.2
  • 23
    • 77649338495 scopus 로고    scopus 로고
    • International business, corporate social responsibility and sustainable development
    • Kolk, A., & van Tulder, R. (2010). International business, corporate social responsibility and sustainable development. International Business Review, 19(2), 119-125.
    • (2010) International Business Review , vol.19 , Issue.2 , pp. 119-125
    • Kolk, A.1    van Tulder, R.2
  • 27
    • 0346494324 scopus 로고    scopus 로고
    • Social accountability and corporate greenwashing
    • Laufer, W. (2003). Social accountability and corporate greenwashing. Journal of Business Ethics, 43(3), 253-261.
    • (2003) Journal of Business Ethics , vol.43 , Issue.3 , pp. 253-261
    • Laufer, W.1
  • 28
    • 67349243005 scopus 로고    scopus 로고
    • Assurance services for sustainability reports: Standards and empirical evidence
    • Manetti, G., & Becatti, L. (2009). Assurance services for sustainability reports: Standards and empirical evidence. Journal of Business Ethics, 87, 289-298.
    • (2009) Journal of Business Ethics , vol.87 , pp. 289-298
    • Manetti, G.1    Becatti, L.2
  • 30
    • 67649622402 scopus 로고    scopus 로고
    • An examination of worldwide assured sustainability reporting
    • Mock, T. J., Strohm, C., & Swartz, K. M. (2007). An examination of worldwide assured sustainability reporting. Australian Accounting Review, 17(41), 67-77.
    • (2007) Australian Accounting Review , vol.17 , Issue.41 , pp. 67-77
    • Mock, T.J.1    Strohm, C.2    Swartz, K.M.3
  • 31
    • 33747597798 scopus 로고    scopus 로고
    • GRI and the camouflaging of corporate unsustainability
    • Moneva, J., Archel, P., & Correa, C. (2006). GRI and the camouflaging of corporate unsustainability. Accounting forum, 30, 121-137.
    • (2006) Accounting Forum , vol.30 , pp. 121-137
    • Moneva, J.1    Archel, P.2    Correa, C.3
  • 33
    • 84866024111 scopus 로고    scopus 로고
    • Evidence of assurance enhancing the quality of voluntary environmental disclosures: An empirical analysis
    • Moroney, R., & Windsor, C., Aw, Y. T. (2012). Evidence of assurance enhancing the quality of voluntary environmental disclosures: An empirical analysis. Accounting & Finance, 52(3), 903-939.
    • (2012) Accounting & Finance , vol.52 , Issue.3 , pp. 903-939
    • Moroney, R.1    Windsor, C.2    Aw, Y.T.3
  • 34
    • 20444398829 scopus 로고    scopus 로고
    • Assurance statement practice in environmental, social and sustainability reporting: A critical evaluation
    • 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.
    • (2005) The British Accounting Review , vol.37 , Issue.2 , pp. 205-229
    • O'Dwyer, B.1    Owen, D.2
  • 36
    • 0012705351 scopus 로고    scopus 로고
    • Questioning the role of stakeholder engagement in social and ethical accounting auditing and reporting
    • Owen, D., Swift, T., & Hunt, K. (2001). Questioning the role of stakeholder engagement in social and ethical accounting auditing and reporting. Accounting Forum, 25(3), 264-282.
    • (2001) Accounting Forum , vol.25 , Issue.3 , pp. 264-282
    • Owen, D.1    Swift, T.2    Hunt, K.3
  • 37
    • 14844361771 scopus 로고    scopus 로고
    • Experiences of and views on third-party assurance of corporate environmental and sustainability reports
    • Park, J., & Brorson, T. (2005). Experiences of and views on third-party assurance of corporate environmental and sustainability reports. Journal of Cleaner Production, 13(10-11), 1095-1106.
    • (2005) Journal of Cleaner Production , vol.13 , Issue.10-11 , pp. 1095-1106
    • Park, J.1    Brorson, T.2
  • 38
    • 84860214697 scopus 로고    scopus 로고
    • Causes and consequences of choosing different assurance providers: An international study of sustainability reporting
    • Perego, P. (2009). Causes and consequences of choosing different assurance providers: An international study of sustainability reporting. International Journal of Management, 26(3), 412-425.
    • (2009) International Journal of Management , vol.26 , Issue.3 , pp. 412-415
    • Perego, P.1
  • 40
    • 67349242980 scopus 로고    scopus 로고
    • Assessing the evolution of sustainability reporting in the mining sector
    • doi:10.1007/s00267-008-9269-1
    • Perez, F., & Sanchez, L. E. (2009). Assessing the evolution of sustainability reporting in the mining sector. Environmental Management, 43(6), 949-961. doi: 10. 1007/s00267-008-9269-1.
    • (2009) Environmental Management , vol.43 , Issue.6 , pp. 949-961
    • Perez, F.1    Sanchez, L.E.2
  • 41
    • 28844492651 scopus 로고    scopus 로고
    • When are corporate environmental policies a form of greenwashing?
    • Ramus, C. A., & Montiel, I. (2005). When are corporate environmental policies a form of greenwashing? Business & Society, 44(4), 377-414.
    • (2005) Business & Society , vol.44 , Issue.4 , pp. 377-414
    • Ramus, C.A.1    Montiel, I.2
  • 44
    • 47649115146 scopus 로고    scopus 로고
    • From a literature review to a conceptual framework for sustainable supply chain management
    • Seuring, S., & Müller, M. (2008). From a literature review to a conceptual framework for sustainable supply chain management. Journal of Cleaner Production, 16(15), 1699-1710.
    • (2008) Journal of Cleaner Production , vol.16 , Issue.15 , pp. 1699-1710
    • Seuring, S.1    Müller, M.2
  • 45
    • 67650760573 scopus 로고    scopus 로고
    • Assurance on sustainability reports: An international comparison
    • Simnett, R., Vanstraelen, A., Chua, W. F. (2009). Assurance on sustainability reports: An international comparison. Accounting Review, 84, 937-967.
    • (2009) Accounting Review , vol.84 , pp. 937-967
    • Simnett, R.1    Vanstraelen, A.2    Chua, W.F.3
  • 46
    • 79953057417 scopus 로고    scopus 로고
    • A conceptual framework for investigating 'capture' in corporate sustainability reporting assurance
    • (EBSCOhost, bth, item: 59460159)
    • Smith, J., Haniffa, R., Fairbrass, J. (2011) A conceptual framework for investigating 'capture' in corporate sustainability reporting assurance. Journal of Business Ethics, 99(3), 425-439 (EBSCOhost, bth, item: 59460159).
    • (2011) Journal of Business Ethics , vol.99 , Issue.3 , pp. 425-439
    • Smith, J.1    Haniffa, R.2    Fairbrass, J.3


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.