Evaluation of corporate sustainability reports in terms of assurance services
Küçük Resim Yok
Tarih
2016
Yazarlar
Dergi Başlığı
Dergi ISSN
Cilt Başlığı
Yayıncı
Peter Lang AG
Erişim Hakkı
info:eu-repo/semantics/closedAccess
Özet
Sustainability is a concept that has gained more attention especially amongst the business world, and social and economic actors in recent years. Also, it has led to changes in the concept of reporting. The reporting types which were known as "environmental reporting" or "social reporting" so far, now relinquished its place to the type called "sustainability reporting" or "corporate social responsibility" reporting. Apart from financial information, it is issued that non-financial information must be reported too, as it is issued that there has to be triple reporting in economic, social, and environmental terms. The change was not only in reporting format; there also emerged a new concept named "sustainability expectaion" for stakeholders. Surely this situation has made apparent the requirements in assurance activities about the sustainability expectations and needs that have to be refined in these terms. Primarily, the study clarifies the concepts of sustainability, sustainability reporting and assurance, and gives importance the reliability of the information that were given in the reports and the importance and necessity of the sustainability reports in this context through an independent assurance/auditing process as well. In addition to this, the developments in Turkey concerning the reliability of sustainability reports have been reviewed. © 2016 Peter Lang GmbH. All rights reserved.
Açıklama
Anahtar Kelimeler
Assurance, Assurance services, Sustainability
Kaynak
Contemporary Approaches in Humanities: Business, Law
WoS Q Değeri
Scopus Q Değeri
N/A
