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What factors affect credibility perceptions of sustainability reporting?

Xiao, Xinning


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]

CollectionsOpen Access Theses
Date published: 2016
Type: Thesis (PhD)
DOI: 10.25911/5d778a3d22f8f


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