Evaluation of corporate sustainability reports in terms of assurance services

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dc.contributor.authorTüredi, Hasan
dc.contributor.authorCelayir, Duygu
dc.date.accessioned2020-11-21T15:56:37Z
dc.date.available2020-11-21T15:56:37Z
dc.date.issued2016en_US
dc.departmentİstanbul Ticaret Üniversitesien_US
dc.description.abstractSustainability 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.en_US
dc.identifier.doi10.3726/978-3-653-07231-0en_US
dc.identifier.endpage241en_US
dc.identifier.isbn9783653072310
dc.identifier.isbn9783631681077
dc.identifier.scopus2-s2.0-85018056425en_US
dc.identifier.scopusqualityN/Aen_US
dc.identifier.startpage229en_US
dc.identifier.urihttps://doi.org/10.3726/978-3-653-07231-0
dc.identifier.urihttps://hdl.handle.net/11467/4159
dc.indekslendigikaynakScopusen_US
dc.language.isoenen_US
dc.publisherPeter Lang AGen_US
dc.relation.ispartofContemporary Approaches in Humanities: Business, Lawen_US
dc.relation.publicationcategoryKitap Bölümü - Uluslararasıen_US
dc.rightsinfo:eu-repo/semantics/closedAccessen_US
dc.subjectAssuranceen_US
dc.subjectAssurance servicesen_US
dc.subjectSustainabilityen_US
dc.titleEvaluation of corporate sustainability reports in terms of assurance servicesen_US
dc.typeBook Chapteren_US

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