An analysis of sustainability report assurance statements: Evidence from Italian listed companies
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DOI: 10.1108/maj-07-2016-1408
Abstract: Purpose This paper aims to achieve the following objectives. First, through a longitudinal study, the authors explore the trend of voluntary external assurance of sustainability reports among Italian listed companies from 2008 to 2012. Thus,… read more here.
Keywords: assurance statements; report assurance; italian listed; sustainability report ... See more keywords
Board Diversity, Sustainability Report Disclosure and Firm Value
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DOI: 10.1177/09721509221124125
Abstract: Based on inconsistent with previous research, this study aims to prove the effect of the board of directors’ diversity factors on the firm value through the sustainability report disclosure as the mediating variables empirically, this… read more here.
Keywords: report disclosure; diversity; board; sustainability report ... See more keywords
External assurance on sustainability report disclosure and firm value: evidence from Indonesia and Malaysia
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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… read more here.
Keywords: sustainability report; disclosure; assurance; external assurance ... See more keywords