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An empirical assessment of assurance statements in sustainability reports: smoke screens or enlightening information?
Anil Gürtürk, Rüdiger Hahn
University of Kassel University of Hohenheim
来源Journal of Cleaner Production
年份2015
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经济 / 管理Regulation and Compliance Studies
Corporate Social Responsibility Reporting
参考文献 55
Seeking legitimacy for new assurance forms: The case of assurance on sustainability reporting
被引 596Brendan O’Dwyer, David Owen, Jeffrey Unerman · Accounting Organizations and Society · 2011
The Development of Worldwide Sustainability Reporting Assurance
被引 125Theodore J. Mock, Sunita Rao, Rajendra P. Srivastava · Australian Accounting Review · 2013
Shaping a Constructivist View of Organizational Design Science
被引 132Marie‐José Avenier · Organization Studies · 2010
此处列出前 3 条
引用本文 14
Coercive, normative and mimetic isomorphism as determinants of the voluntary assurance of sustainability reports
被引 450Jennifer Martínez‐Ferrero, Isabel Sánchez · International Business Review · 2016
Voluntary assurance of sustainability reporting: evidence from an emerging economy
被引 118Abeer Hassan, Ahmed A. Elamer, Mary Fletcher · Accounting Research Journal · 2020
From voluntarism to regulation: effects of Directive 2014/95/EU on sustainability reporting in the EU
被引 102Philipp Ottenstein, Saskia Erben, Sébastien Jost · Journal of Applied Accounting Research · 2021
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