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An Examination of Worldwide Assured Sustainability Reporting
Abstract
This paper examines a sample of 130 entities worldwide which issued assured sustainability reports between 2002 and 2004. We investigate which countries and industries are more likely to have an assurance statement, what levels of assurance are provided, and what factors affect the level of assurance provided. In particular we investigate the association between the type of assurance provider (Big 4 and Non‐Big 4) 1 and the nature of the assurance service provided. Descriptive statistics show that more than half of the assured sustainability reports were issued in the European Union and that Non‐Big 4 firms assured more than 60% of the reports.
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Citations
Cited by
Sustainability Reporting and Assurance: A Historical Analysis on a World-Wide Phenomenon
Junior, R. M., Best, P. J., & Cotter, J. (2014) · Journal of Business Ethics · doi:10.1007/s10551-013-1637-y · Cited by 383
Hodge, K., Subramaniam, N., & Stewart, J. (2009) · Australian Accounting Review · doi:10.1111/j.1835-2561.2009.00056.x · Cited by 375
The Case of Sustainability Assurance: Constructing a New Assurance Service *
O’Dwyer, B. (2011) · Contemporary Accounting Research · doi:10.1111/j.1911-3846.2011.01108.x · Cited by 321
The Impact of Strategic Relevance and Assurance of Sustainability Indicators on Investors' Decisions
Cheng, M. M., Green, W. J., & Ko, J. C. W. (2015) · AUDITING: A Journal of Practice & Theory · doi:10.2308/ajpt-50738 · Cited by 317
Baier, C., Göttsche, M., Hellmann, A., & Schiemann, F. (2022) · Journal of Business Ethics · doi:10.1007/s10551-020-04719-7 · Cited by 61
Metadata
- Authors
- MOCK, T. J., STROHM, C., & SWARTZ, K. M.
- Venue
- Australian Accounting Review
- Publisher
- Wiley
- Published
- 2007-11
- Volume
- 17
- Issue
- 43
- Pages
- 67-77
- ISSN
- 1035-6908 (ISSN-L)
- 1835-2561
- OpenAlex
- W2116023696
- Cited by
- 203
- References
- 0
- FWCI
- 10.51
- Type
- journal article
- Language
- en
- Open access
- closed
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- MOCK, T. J., STROHM, C., & SWARTZ, K. M. (2007). An Examination of Worldwide Assured Sustainability Reporting. Australian Accounting Review. https://doi.org/10.1111/j.1835-2561.2007.tb00316.x
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Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).
Semantic Scholar’s data is described in: Kinney, R., et al. (2023). The Semantic Scholar Open Data Platform. arXiv:2301.10140.
