Sökning: "sustainability assurance determinants"

Hittade 1 uppsats innehållade orden sustainability assurance determinants.

  1. 1. The Effect of Ownership Structure on the Sustainability Reporting Assurance Practice, A Quantitative Study on Factors Influencing the Choice of Sustainability Reporting Assurance in a Swedish Setting

    D-uppsats, Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

    Författare :Marcus Angelstig; Sanna Gustavsson; [2016]
    Nyckelord :sustainability reporting; voluntary assurance; institutional investors; ownership structure; sustainability assurance determinants;

    Sammanfattning : The increasing amount of firms choosing to present corporate social responsibility (CSR) disclosures has led to an increased demand for reliability and credibility of sustainability reports. From an agency theory perspective, involving a third-party to verify the reliability of a firm's CSR report through a sustainability reporting assurance (SRA), can reduce the information asymmetry between a firm's management and its owners. LÄS MER