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Journal of Business Ethics

, Volume 87, Supplement 1, pp 289–298 | Cite as

Assurance Services for Sustainability Reports: Standards and Empirical Evidence

  • Giacomo Manetti
  • Lucia Becatti
Article

Abstract

This article contributes to the growing scholarship on the topic of assurance services for sustainability reports. We first synthetically illustrate the main international standards for the implementation of assurance services regarding the subject documents. The second part of our article is an empirical analysis of reports drawn up on the basis of the current Global Reporting Initiative 2006 guidelines, and looks at how effectively these standards have been implemented, analyzing the different typologies of assurance statement.

Keywords

assurance services corporate social responsibility credibility gap global reporting initiative guidelines level of assurance materiality standards sustainability reporting 

Abbreviations

AA1000 AS

Accountability 1000 Assurance Standard

FEE

Fédération des Experts Comptables Européens

GRI

Global Reporting Initiative

G3

Sustainability Reporting Guidelines Version 3.0

IAASB

International Auditing and Assurance Standard Board

IFAC

International Federation of Accountants

ISA

International Standard on Auditing

ISAE 3000

International Standard on Assurance Engagement 3000

ISEA

The Institute of Social and Ethical Accountability

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Copyright information

© Springer Science+Business Media B.V. 2008

Authors and Affiliations

  1. 1.Department of Business Administration University of FlorenceFlorenceItaly
  2. 2.Department of Business AdministrationUniversity of FlorenceFlorenceItaly

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