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 |
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| container_title | Business strategy and the environment |
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| creator | De Beelde, Ignace Tuybens, Sanne |
| description | 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 |
| doi_str_mv | 10.1002/bse.1814 |
| format | Article |
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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. 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| ispartof | Business strategy and the environment, 2015-03, Vol.24 (3), p.190-216 |
| issn | 0964-4733 1099-0836 |
| language | eng |
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| source | Wiley Online Library Journals Frontfile Complete |
| subjects | 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 |
| title | Enhancing the Credibility of Reporting on Corporate Social Responsibility in Europe |
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