On the relation between sustainability report and assurance standards in Brazilian financial institutions

This study investigates the adherence to standards for assuring Sustainability Reports of financial Institutions listed on B3 stock market between 2016 and 2018. Drawing on 34 Brazilian institutions, we performed the content analysis of the criteria for sustainability assurance in relation to corpor...

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Bibliographic Details
Main Authors: Giovanna Facury Aigner, Joshua Onome Imoniana, Washington Lopes Silva
Format: Article
Language:English
Published: Entrepreneurship and Sustainability Center 2022-03-01
Series:Entrepreneurship and Sustainability Issues
Online Access:https://jssidoi.org/jesi/article/950