This paper aims to build on previous studies on assurance standards and assurance quality levels byperforming an in-depth analysis in light of the materiality principle in sustainability reporting. In ouranalysis, we consider private companies that published their reports in the Global Reporting Initiative(GRI) database in 2013

Assurance level for sustainability reporting: evidence from GRI

MOGGI, Sara;
2014

Abstract

This paper aims to build on previous studies on assurance standards and assurance quality levels byperforming an in-depth analysis in light of the materiality principle in sustainability reporting. In ouranalysis, we consider private companies that published their reports in the Global Reporting Initiative(GRI) database in 2013
9789963711277
social assurance; materiality; assurance standards; sustainability reporting; global reporting initiative guidelines
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Utilizza questo identificativo per citare o creare un link a questo documento: http://hdl.handle.net/11562/805369
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