AN ANALYTICALASSESSMENT OF ASSURANCEPRACTICES IN SOCIALENVIRONMENTALAND SUSTAINABLE REPORTING IN THE UNITED KINGDOM AND NORTH AMERICA
The objective of this study is to continue and extend previous studies in evaluating the extent to which current assurance practices promote transparency and accountability to stakeholders. This is carried out by conducting an empirical analysis of the content of assurance statements accompanying a...
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| Format: | Article |
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[Yogyakarta] : Universitas Gadjah Mada
2010
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| _version_ | 1797019840537427968 |
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| author | Perpustakaan UGM, i-lib |
| author_facet | Perpustakaan UGM, i-lib |
| author_sort | Perpustakaan UGM, i-lib |
| collection | UGM |
| description | The objective of this study is to continue and extend previous studies in evaluating the extent to which current assurance practices promote transparency and accountability to stakeholders. This is carried out by conducting an empirical analysis of the content of assurance statements accompanying a sample of non-financial reports short-listed for the Association of
Chartered Certified Accountants (ACCA) u.K. sustainability Reporting Award and the CERES-ACCA Sustainability Reporting Award from 2006 to ,2008.
The findings of this study show that several new trends in social, environmental and sustainability assurance can be observed. Firstly, accountants tend to limit their intended readership to management only and state a disclaimer for other potential readers. This diminishes the transparency and stakeholder accountability of the repor.ting. Secondly, there is even stronger evidence that management has the 'mntrolover the scope of the assurance engagement and over what information gets publicly disclosed. The evidence is shown in the fact that in many assurance statements prepared by accountants, only selected parts of the reports are being assured, with no indication that it is not anagement who selects these parts. Finally, the
recent practices of assurance engagements represented by the sample in this study have not improved the transparency and stakeholder accountability of social, environmental and sustainable
reporting. Similar to the two previous studies, we assert
that a generally accepted standard is needed to promote assurance statements that add meaningful values to the reliability of social, environmental and sustainability reporting. |
| first_indexed | 2024-03-13T19:05:52Z |
| format | Article |
| id | oai:generic.eprints.org:28127 |
| institution | Universiti Gadjah Mada |
| last_indexed | 2024-03-13T19:05:52Z |
| publishDate | 2010 |
| publisher | [Yogyakarta] : Universitas Gadjah Mada |
| record_format | dspace |
| spelling | oai:generic.eprints.org:281272014-06-18T00:23:49Z https://repository.ugm.ac.id/28127/ AN ANALYTICALASSESSMENT OF ASSURANCEPRACTICES IN SOCIALENVIRONMENTALAND SUSTAINABLE REPORTING IN THE UNITED KINGDOM AND NORTH AMERICA Perpustakaan UGM, i-lib Jurnal i-lib UGM The objective of this study is to continue and extend previous studies in evaluating the extent to which current assurance practices promote transparency and accountability to stakeholders. This is carried out by conducting an empirical analysis of the content of assurance statements accompanying a sample of non-financial reports short-listed for the Association of Chartered Certified Accountants (ACCA) u.K. sustainability Reporting Award and the CERES-ACCA Sustainability Reporting Award from 2006 to ,2008. The findings of this study show that several new trends in social, environmental and sustainability assurance can be observed. Firstly, accountants tend to limit their intended readership to management only and state a disclaimer for other potential readers. This diminishes the transparency and stakeholder accountability of the repor.ting. Secondly, there is even stronger evidence that management has the 'mntrolover the scope of the assurance engagement and over what information gets publicly disclosed. The evidence is shown in the fact that in many assurance statements prepared by accountants, only selected parts of the reports are being assured, with no indication that it is not anagement who selects these parts. Finally, the recent practices of assurance engagements represented by the sample in this study have not improved the transparency and stakeholder accountability of social, environmental and sustainable reporting. Similar to the two previous studies, we assert that a generally accepted standard is needed to promote assurance statements that add meaningful values to the reliability of social, environmental and sustainability reporting. [Yogyakarta] : Universitas Gadjah Mada 2010 Article NonPeerReviewed Perpustakaan UGM, i-lib (2010) AN ANALYTICALASSESSMENT OF ASSURANCEPRACTICES IN SOCIALENVIRONMENTALAND SUSTAINABLE REPORTING IN THE UNITED KINGDOM AND NORTH AMERICA. Jurnal i-lib UGM. http://i-lib.ugm.ac.id/jurnal/download.php?dataId=11190 |
| spellingShingle | Jurnal i-lib UGM Perpustakaan UGM, i-lib AN ANALYTICALASSESSMENT OF ASSURANCEPRACTICES IN SOCIALENVIRONMENTALAND SUSTAINABLE REPORTING IN THE UNITED KINGDOM AND NORTH AMERICA |
| title | AN ANALYTICALASSESSMENT OF ASSURANCEPRACTICES IN SOCIALENVIRONMENTALAND SUSTAINABLE REPORTING IN THE UNITED KINGDOM AND NORTH AMERICA |
| title_full | AN ANALYTICALASSESSMENT OF ASSURANCEPRACTICES IN SOCIALENVIRONMENTALAND SUSTAINABLE REPORTING IN THE UNITED KINGDOM AND NORTH AMERICA |
| title_fullStr | AN ANALYTICALASSESSMENT OF ASSURANCEPRACTICES IN SOCIALENVIRONMENTALAND SUSTAINABLE REPORTING IN THE UNITED KINGDOM AND NORTH AMERICA |
| title_full_unstemmed | AN ANALYTICALASSESSMENT OF ASSURANCEPRACTICES IN SOCIALENVIRONMENTALAND SUSTAINABLE REPORTING IN THE UNITED KINGDOM AND NORTH AMERICA |
| title_short | AN ANALYTICALASSESSMENT OF ASSURANCEPRACTICES IN SOCIALENVIRONMENTALAND SUSTAINABLE REPORTING IN THE UNITED KINGDOM AND NORTH AMERICA |
| title_sort | analyticalassessment of assurancepractices in socialenvironmentaland sustainable reporting in the united kingdom and north america |
| topic | Jurnal i-lib UGM |
| work_keys_str_mv | AT perpustakaanugmilib ananalyticalassessmentofassurancepracticesinsocialenvironmentalandsustainablereportingintheunitedkingdomandnorthamerica AT perpustakaanugmilib analyticalassessmentofassurancepracticesinsocialenvironmentalandsustainablereportingintheunitedkingdomandnorthamerica |