Reporting credibility is essential for useful sustainability
reporting but there is a general consensus that sustainability
disclosures lack credibility. This thesis investigates factors
that affect stakeholders’ perceptions of the credibility of
sustainability reporting by surveying users, preparers, assurance
providers and standard-setters of sustainability reporting.
Researchers have examined some factors that affect the
credibility of sustainability...[Show more]
Items in Open Research are protected by copyright, with all rights reserved, unless otherwise indicated.