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Published in 2020 at "Journal of Cleaner Production"
DOI: 10.1016/j.jclepro.2020.120240
Abstract: Abstract A constantly increasing number of investors and stakeholders are seeking key sustainability related information. The necessity of third-party assurance of non-financial disclosure has been dwelt on in various literature. External assurance of sustainability reporting…
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Keywords:
health safety;
management;
assurance;
external assurance ... See more keywords
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Published in 2020 at "Entrepreneurship and Sustainability Issues"
DOI: 10.9770/jesi.2020.7.3(5)
Abstract: We analyze the content of assurance statements on sustainability reports to examine the extent of external assurance on sustainability report disclosure in Indonesian and Malaysian listed companies and identify their impact on firm value. This…
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Keywords:
sustainability report;
disclosure;
assurance;
external assurance ... See more keywords