Assurance process for sustainability reporting: Towards a conceptual framework

Yan, Min; Jia, Fu; Chen, Lujie; Yan, Fangxu

doi:10.1016/j.jclepro.2022.134156

Cited by 11 publications

(5 citation statements)

References 138 publications

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“…77We urge readers to refer to these discussions and reviews, because they are complementary to ours: Bakarich et al (2020), De Villiers et al (2022), Yan et al (2022), and Zhou (2022). …”

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confidence: 86%

“…Our review is not restricted to a specific country or method and covers a period from 2020 to August 2023. Second, Yan et al (2022) conducted a systematic literature review including 87 articles across 50 journals from 2003 to 2021. By contrast, our sample of 50 articles, includes 18 articles published before 2022, which means that our review mostly addresses literature not covered by either Zhou (2022) or Yan et al (2022).…”

Section: Introductionmentioning

confidence: 99%

“…Refer to www. abdc.au.edu.7 We urge readers to refer to these discussions and reviews, because they are complementary to ours: Bakarich et al (2020), De Villiers et al (2022,Yan et al (2022), and Zhou (2022).8Fan et al (2021) attempt to address selection bias by implementing the Heckman two-stage model.9 Since 2008, the Shenzhen and Shanghai stock exchanges have required specific companies to publish a CSR report with their annual report.10 The IIRC Framework defines "integrated thinking" as "the active consideration by an organization of the relationships between its various operating and functional units and the capitals that the organization uses or affects" (IIRC, 2021, p. 53).11Bartoszewicz and Rutkowska-Ziarko (2021) provide survey evidence on the factors affecting the implementation of sustainability assurance in Poland based on 12 survey responses. Given the small sample size, we refrain from commenting on the inferences.12 Donkor et al (2021) state that their proxy of accruals-based earnings management is the aggregate of three accruals-based earnings management proxies frequently used in the literature.…”

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confidence: 99%

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Research on extended external reporting assurance: An update on recent developments

Venter,

Krasodomska

2024

Financ Manag Account

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We review the recent literature on the assurance of Extended External Reporting published since the review published in 2021 in the Journal of International Financial Management & Accounting. Our review includes 50 articles published between 2020 and August 2023 across 30 journals ranked A*, A, or B on the Australian Business Deans Council 2022 Journal Quality List. We find that the literature continues to be dominated by positivist studies investigating the determinants and consequences of assurance. Studies on determinants examine carbon assurance, ownership, governance, and institutional themes. The consequences studies included in our review examine reporting‐related outcomes and investors' decisions. Other (qualitative) studies we reviewed examine issues such as assurance providers seeking meaning in their work and their attempts to promote assurance beyond merely a verification tool. We highlight several avenues for future research that could inform the work of standard setters and regulators.

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“…77We urge readers to refer to these discussions and reviews, because they are complementary to ours: Bakarich et al (2020), De Villiers et al (2022), Yan et al (2022), and Zhou (2022). …”

mentioning

confidence: 86%

Section: Introductionmentioning

confidence: 99%

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confidence: 99%

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Research on extended external reporting assurance: An update on recent developments

Venter,

Krasodomska

2024

Financ Manag Account

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“…In red, the first cluster appears and is named "Sustainability", as this is the main node of the cluster (Islam et al, 2022;Poje & Zaman-Groff, 2022). In the literature, it is difficult to reach a consensus on the definition of sustainability, as its meaning has varied from author to author and from period to period (Yan et al, 2022). It has sometimes been considered a "normative concept" (Schneider & Meins, 2012), being defined by Stocker et al (2020) as "connecting what is known through scientific study with applications in pursuit of what people want for the future".…”

Section: Co-word Analysismentioning

confidence: 99%

Delving into sustainability reporting literature: The role of ethics

Correa Porcel,

Casado Belmonte,

Capobianco Uriarte

2024

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Research background: After major scandals in apparently reputable and solvent companies, added to the great economic crises of recent decades, accounting and finance have become a fundamental discipline for the correct study of these events from an ethical point of view. Philosophers, economists and even religious people have wanted to contribute their grain of sand to the study of the ethical behaviour of companies and make it go beyond mere administration. In recent years, non-financial reporting has been gaining ground, to the point that the legal system now makes it compulsory in most Western countries. Purpose of the article: This study aims to review and summarize the role of ethics in the sustainability reporting so as to develop a holistic framework of ethics in the sustainability reporting; review the evolution of the research field; and identify the most significant research tendencies enabling the proposal of several future research directions. Methods: Using the Scopus and Web of Science databases, a bibliometric analysis has been carried out in the field of accounting on this topic from its formal origins in the 1980s to the present day, in addition to highlighting the importance of sustainability. 271 articles have been used as a basis for developing the main trends at bibliographic, geographical and institutional levels. Findings & value added: This study highlights the importance of incorporating ethics in non-financial information as a field of research, through two very different lines of research that have gained importance in recent years: ethics in business and the growing relevance of non-financial information. It also incorporates a bibliometric analysis with information obtained from two major databases: Scopus and Web of Science. The use of both databases makes it possible to broaden the body of articles covered, compared to other bibliometric analyses previously carried out on similar topics, and allows for the inclusion of more relevant articles on this subject.

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“…Specific studies in the literature have identified correlations between elements that define the sustainable development policy of organizations [8,[36][37][38][39] and specific economic indicators [25][26][27] or correlations with the type of industry [28]. This study aims to analyze similar correlations for organizations operating in Romania.…”

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confidence: 99%

Sustainability Reporting Based on GRI Standards within Organizations in Romania

Mihai

Aleca

2023

Electronics

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This article aims to establish an overview of sustainable development practices within organizations in Romania, to analyze how these practices are connected to GRI (Global Reporting Initiative) indexes, and to identify the connection between the efforts made to ensure sustainable processes and the economic performance of the enterprise. Given the ever more prevalent digitalization of the company processes, implementing a sustainability management system and a sustainability monitoring system becomes more accessible, and there is increasing transparency of the information on the activities supporting sustainability. Using the methodology, the authors carried out a quantitative and qualitative analysis of the content of the sustainability reports published by Romanian companies in the top 500 by the number of employees. The economic and financial data on these companies were taken from the topfirme.ro platform. Based on the sustainability reports published by the companies, the sustainability score was calculated using the reported data, according to the GRI (Global Reporting Initiative) standard and analyzed considering the industry in which the organizations operate, specific industries being more sensitive to environmental issues due to certain specificities of their economic activity that is based on processes prone to hurt the environment. During the research, hypotheses were formulated and tested regarding the factors that could influence the reporting of activities in support of sustainability (the sustainability report score and the page count of the sustainability report) and the economic performance of organizations (profit, income). One of the study’s conclusions was related to the financial performance of companies expressed by the net profit. It is positively influenced, although to a small degree, but promising in terms of the future of company policies on freedom of association and collective bargaining, expressed in the sustainability report through the GRI index. Regarding the company belonging to a particular industry sector, the research proved that the companies’ sustainability policies are not influenced by it, which could point to the idea that sustainability issues are equally crucial for all industries. Furthermore, an essential conclusion of the research is that the performance and the reliability of sustainability policies must be monitored and implemented within an integrated sustainability management system, which would ensure a high level of coherence and transparency of the guidelines, the provided data, but also of the monitoring within companies or by the stakeholders. Finally, the research offers results regarding the interest of Romanian organizations in the measures and actions taken to ensure the sustainable development of the economic environment.

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Assurance process for sustainability reporting: Towards a conceptual framework

Cited by 11 publications

References 138 publications

Research on extended external reporting assurance: An update on recent developments

Research on extended external reporting assurance: An update on recent developments

Delving into sustainability reporting literature: The role of ethics

Sustainability Reporting Based on GRI Standards within Organizations in Romania

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