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;
2014-01-01
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 2013File in questo prodotto:
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