volume 31, issue 6/7, P655-687 2016
DOI: 10.1108/maj-06-2015-1208
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Md Khokan Bepari, Abu Taher Mollik

Abstract: Purpose This paper aims to critically analyse the content of the assurance statements of corporate sustainability reports to examine the degree to which assurance statements enhance and uphold organisational transparency and accountability to stakeholders. Design/methodology/approach This framework of content analysis draws on a research instrument developed by O’Dwyer and Owen (2005), as well as the most recent assurance guidelines (Global Reporting Initiative) and standards AA1000AS, 2008 and ISAE 3000. …

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