國立虎尾科技大學 |

Concurrent Sustainability Reporting : = Completeness and Third-Party Assurance.

紀錄類型:	書目-語言資料,手稿 : Monograph/item
正題名/作者:	Concurrent Sustainability Reporting :/
其他題名:	Completeness and Third-Party Assurance.
作者:	Imboden, Paul Francis.
面頁冊數:	1 online resource (137 pages)
附註:	Source: Dissertation Abstracts International, Volume: 79-02(E), Section: A.
Contained By:	Dissertation Abstracts International79-02A(E).
標題:	Accounting. -
電子資源:	click for full text (PQDT)
ISBN:	9780355408003

Concurrent Sustainability Reporting : = Completeness and Third-Party Assurance.
Imboden, Paul Francis.

Concurrent Sustainability Reporting :Completeness and Third-Party Assurance. - 1 online resource (137 pages)

Source: Dissertation Abstracts International, Volume: 79-02(E), Section: A.

Thesis (D.B.A.)

Includes bibliographical references

As research has shown, sustainability reporting is a commonplace management action for most of the world's largest public companies. This development and growing interest in non-financial reporting is driven primarily by stakeholder pressure for more expansive corporate reporting that extends well beyond traditional financial reporting and is in line with Stakeholder Theory. However, considerable concern exists as to the completeness of such reporting and therefore a report's credibility based on the information contained in sustainability reports, as these reports are generally voluntary in nature and lack mandatory requirements related to content. To mitigate concerns over the completeness of sustainability reports, third-party assurance has been viewed as one possible solution to these concerns. Nevertheless, as the third-party assurance of sustainability reports is also voluntary and unregulated, the value of such assurance is questionable, particularly in terms of completeness. This study's results indicated that publicly-traded US organizations, which have similar disclosures in both their annual financial report and concurrent sustainability reports, did make greater use of third-party assurance as compared to organizations that did not publish concurrent reports. However, the low rate of third-party assurance for US firms that produced concurrent reports brings into question the commitment to sustainability reporting and the perceived value of third-party assurance, indicating that both areas would benefit from further research.

Electronic reproduction.
Ann Arbor, Mich. :
ProQuest,
2018

Mode of access: World Wide Web

ISBN: 9780355408003Subjects--Topical Terms:

561166
Accounting.
Index Terms--Genre/Form:

554714
Electronic books.

Concurrent Sustainability Reporting : = Completeness and Third-Party Assurance.
LDR:02876ntm a2200361Ki 4500 001 910030
005 20180511093034.5
006 m o u
007 cr mn||||a|a||
008 190606s2017 xx obm 000 0 eng d
020 $a 9780355408003
035 $a (MiAaPQ)AAI10636389
035 $a (MiAaPQ)northcentral:12393
035 $a AAI10636389
040 $a MiAaPQ $b eng $c MiAaPQ
099 $a TUL $f hyy $c available through World Wide Web
100 1 $a Imboden, Paul Francis. $3 1181089
245 1 0 $a Concurrent Sustainability Reporting : $b Completeness and Third-Party Assurance.
264 0 $c 2017
300 $a 1 online resource (137 pages)
336 $a text $b txt $2 rdacontent
337 $a computer $b c $2 rdamedia
338 $a online resource $b cr $2 rdacarrier
500 $a Source: Dissertation Abstracts International, Volume: 79-02(E), Section: A.
500 $a Adviser: Garrett Smiley.
502 $a Thesis (D.B.A.) $c Northcentral University $d 2017.
504 $a Includes bibliographical references
520 $a As research has shown, sustainability reporting is a commonplace management action for most of the world's largest public companies. This development and growing interest in non-financial reporting is driven primarily by stakeholder pressure for more expansive corporate reporting that extends well beyond traditional financial reporting and is in line with Stakeholder Theory. However, considerable concern exists as to the completeness of such reporting and therefore a report's credibility based on the information contained in sustainability reports, as these reports are generally voluntary in nature and lack mandatory requirements related to content. To mitigate concerns over the completeness of sustainability reports, third-party assurance has been viewed as one possible solution to these concerns. Nevertheless, as the third-party assurance of sustainability reports is also voluntary and unregulated, the value of such assurance is questionable, particularly in terms of completeness. This study's results indicated that publicly-traded US organizations, which have similar disclosures in both their annual financial report and concurrent sustainability reports, did make greater use of third-party assurance as compared to organizations that did not publish concurrent reports. However, the low rate of third-party assurance for US firms that produced concurrent reports brings into question the commitment to sustainability reporting and the perceived value of third-party assurance, indicating that both areas would benefit from further research.
533 $a Electronic reproduction. $b Ann Arbor, Mich. : $c ProQuest, $d 2018
538 $a Mode of access: World Wide Web
650 4 $a Accounting. $3 561166
650 4 $a Sustainability. $3 793436
650 4 $a Business administration. $3 1148568
655 7 $a Electronic books. $2 local $3 554714
690 $a 0272
690 $a 0640
690 $a 0310
710 2 $a ProQuest Information and Learning Co. $3 1178819
710 2 $a Northcentral University. $b Business and Technology Management. $3 1148453
773 0 $t Dissertation Abstracts International $g 79-02A(E).
856 4 0 $u http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=10636389 $z click for full text (PQDT)