Enhancing the Credibility of Reporting on Corporate Social Responsibility in Europe

Enhancing the Credibility of Reporting on Corporate Social Responsibility in Europe

This paper studies variables that have an effect on the choice of whether or not reports on corporate social responsibility are assured and who is selected to provide assurance. Such assurance reports increase the credibility of environmental and social reporting. In a European sample we observe som...

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Veröffentlicht in:Business strategy and the environment 2015-03, Vol.24 (3), p.190-216
Hauptverfasser: De Beelde, Ignace, Tuybens, Sanne
Format: Artikel
Sprache:eng
Schlagworte:
Assurance
Auditing
Business
Business strategies
Consultancy services
corporate governance
Corporate social responsibility
Credibility
credibility of reporting
Enterprise resource planning
Environment
Environmental impact statements
environmental policy
Europe
Industry
Media
Reporting
Social responsibility
Strategy
Studies
Sustainability reporting
Visibility
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Beschreibung
Zusammenfassung:This paper studies variables that have an effect on the choice of whether or not reports on corporate social responsibility are assured and who is selected to provide assurance. Such assurance reports increase the credibility of environmental and social reporting. In a European sample we observe some differences from previous research. Overall, industry effects seem small, but size and media visibility have a significant impact on assuring CSR reports. It seems that companies differentiate less between auditors and consultants. Copyright © 2013 John Wiley & Sons, Ltd and ERP Environment
ISSN:0964-4733
1099-0836
DOI:10.1002/bse.1814