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dc.contributor.authorRao, Sunitaen_US
dc.dateOctober 2014en_US
dc.date.accessioned2017-04-29en_US
dc.date.accessioned2018-11-02T14:38:29Z
dc.date.available2017-04-29en_US
dc.date.available2018-11-02T14:38:29Z
dc.identifier.otherSchool of Business Working Paper Series; No. 179en_US
dc.identifier.urihttps://wuir.washburn.edu/handle/10425/286
dc.description.abstractAn important way of adding credibility to sustainability reports published by companies is obtaining assurance on them (Simnett, Vanstraelen and Chua, 2009). This study investigates and develops a taxonomy for the characteristics of assurance frameworks associated with sustainability reporting. Assurance frameworks are a set of systematic guidelines used by the assurance provider when conducting audits on companies; sustainability reports. Previous research suggests that assurance frameworks bear resemblance to generally accepted auditing standards (GAAS) (O'Dwyer 2011, p. 1254). Differences in origin of assurance framework provides a compelling reason behind the classification.This study also documents various relationships among the parameters and discusses reasons behind them. For example, nearly 75% of the sustainability assurance reports issued by Big4 audit firms use international assurance guidelines, such as ISAE3000 and AA1000AS. I identify relationships and parameters that provide a taxonomy, structure, and a critical foundation related to the sphere of sustainability assurance.en_US
dc.description.sponsorshipKAW Valley Banken_US
dc.format.medium.docen_US
dc.language.isoEngen_US
dc.publisherWashburn University. School of Business.en_US
dc.subjectSustainability reportingen_US
dc.subjectTaxonomyen_US
dc.subjectAssurance frameworken_US
dc.titleAssurance on sustainability reports: characteristics of assurance frameworksen_US
dc.typeWorking paperen_US
washburn.identifier.cdm211en_US
washburn.identifier.oclc984514751en_US
washburn.source.locationen_US


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