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

Record Type:	Language materials, manuscript : Monograph/item
Title/Author:	Concurrent Sustainability Reporting :/
Reminder of title:	Completeness and Third-Party Assurance.
Author:	Imboden, Paul Francis.
Description:	1 online resource (137 pages)
Notes:	Source: Dissertation Abstracts International, Volume: 79-02(E), Section: A.
Contained By:	Dissertation Abstracts International79-02A(E).
Subject:	Accounting. -
Online resource:	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.
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245 1 0 $a Concurrent Sustainability Reporting : $b Completeness and Third-Party Assurance.
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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
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690 $a 0640
690 $a 0310
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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)