Purpose This paper aims to investigate whether providing voluntary external assurance on
voluntary environmental information by firms operating in environmentally sensitive …

В настоящее время вслед за растущей практикой составления активно развивается
нормативно-правовая база формирования публичной нефинансовой отчетности и как …

This is a qualitative study investigates the business sustainability in Sudimoro Coffee
Business District at Malang City from EGSEE aspect and principles of business …

This study explores the sustainability reporting (SR) and assurance market in the Gulf
Cooperation Council (GCC) region from the Big 4 auditors' perspectives and investigates the …

This chapter and the following chapter provide a review of the relevant literature. This
literature review aims to reflect on sustainability reporting and the assurance phenomena to …

This thesis provides a case study of the plurality of sustainability reporting in Finland based
on interviews with eleven practitioners and stakeholders professionally engaged in the field …

Audit classification is the process of classifying audits according to their type, goal, or focus
areas. In order to manage and report audit activities effectively, it entails classifying audits …

The growing concern for sustainability and complexity in today's ESG reporting raise several
questions. This master thesis involves two studies in the Scandinavian context, where we …

Nowadays following the growing practice of generating public non-financial reporting, the
regulatory framework for its formation is actively developing. The audit of such reporting is …

This study aims at examining the contemporary practice of Corporate Social Responsibility
(CSR) assurance and exploring its future in Egypt. Forty-four managers working in Egyptian …