Assurance of Environmental, Social and Sustainability Information
Routledge Companion to Auditing, edited by David Hay, W. Robert Knechel and Marleen Willekens.
Posted: 27 May 2014
Date Written: May 25, 2014
Abstract
This chapter reviews the research on the assurance of publicly available environmental, social and sustainability reports. It analyzes and categorizes assurance research undertaken to date under archival, experimental and other, identifies unique aspects of this research compared to the more mature research area of financial statement audits, and identifies associated research issues that can inform policy and practice.
Keywords: assurance services, environmental, assurance, assurance on sustainability reports, greenhouse gas assurance
Suggested Citation: Suggested Citation
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