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Sustainable Development and Assurance of Corporate Social Responsibility Reports Published by Ibex‐35 Companies
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What this work says
Outgoing claims: the papers this work cites, builds on, or argues with.
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Focus and Standardization of Sustainability Reporting – A Comparative Study of the United Kingdom and Finland
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inferredcites →https://doi.org/10.1002/csr.262openalex-snapshot
Corporate Social Reporting in European Banks: The Effects on a Firm's Market Value
inferredcites →https://doi.org/10.1002/csr.5openalex-snapshot
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inferredcites →https://doi.org/10.1007/s10551-007-9398-0openalex-snapshot
Corporate Social and Financial Performance: An Extended Stakeholder Theory, and Empirical Test with Accounting Measures
inferredcites →https://doi.org/10.1016/0361-3682(81)90014-3openalex-snapshot
Associations between social responsibility disclosure and characteristics of companies
inferredcites →https://doi.org/10.1016/j.aos.2006.08.002openalex-snapshot
Transnational regulation of professional services: Governance dynamics of field level organizational change
inferredcites →https://doi.org/10.1016/j.aos.2007.05.003openalex-snapshot
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inferredcites →https://doi.org/10.1016/j.aos.2011.01.002openalex-snapshot
Seeking legitimacy for new assurance forms: The case of assurance on sustainability reporting
inferredcites →https://doi.org/10.1016/j.bar.2005.01.005openalex-snapshot
Assurance statement practice in environmental, social and sustainability reporting: a critical evaluation
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Discretionary-accruals models and audit qualifications
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EC Green Paper Proposals and Audit Quality
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Globalisation/regionalisation of accounting firms and their sustainability services
inferredcites →https://doi.org/10.1111/j.1099-1123.2005.00262.xopenalex-snapshot
The Different Types of Assurance Services and Levels of Assurance Provided
inferredcites →https://doi.org/10.1111/j.1099-1123.2006.00347.xopenalex-snapshot
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Audit Fees: A Meta‐analysis of the Effect of Supply and Demand Attributes*
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inferredcites →https://doi.org/10.2308/accr.2009.84.3.937openalex-snapshot
Assurance on Sustainability Reports: An International Comparison
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The Determinants of Audit Client Satisfaction Among Clients of Big 6 Firms.
inferredcites →https://doi.org/10.2308/ajpt-10047openalex-snapshot
Impact of Assurance and Assurer's Professional Affiliation on Financial Analysts' Assessment of Credibility of Corporate Social Responsibility Information
inferredcites →https://doi.org/10.2308/aud.2004.23.2.37openalex-snapshot
The Voluntary Choice of an Auditor of Any Level of Quality
inferredcites →https://doi.org/10.9774/gleaf.4700.2004.su.00010openalex-snapshot
Accountability, Completeness, Credibility and the Audit Expectations Gap
What points at this work
Incoming claims: where this work appears in other papers’ reference lists and arguments.
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inferred← citeshttps://doi.org/10.1007/s11269-022-03132-1openalex-snapshot
Digital Corporate Social Responsibility Reporting in the Water Industry
inferred← citeshttps://doi.org/10.1007/s11356-021-17359-9openalex-snapshot
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Sustainability Reporting and Firms’ Economic Performance: Evidence from Asia and Africa
inferred← citeshttps://doi.org/10.1016/j.enpol.2020.112007openalex-snapshot
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inferred← citeshttps://doi.org/10.1016/j.iedeen.2023.100224openalex-snapshot
Board leadership structure and human capital disclosure: Role of independent directors
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An international investigation on assurance of integrated reports: Institutions, assurance quality, and assurers
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Does external assurance contribute to higher quality integrated reports?
inferred← citeshttps://doi.org/10.1016/j.jcae.2022.100317openalex-snapshot
Corporate social responsibility committees and the use of corporate social responsibility assurance services
inferred← citeshttps://doi.org/10.1016/j.jclepro.2014.06.034openalex-snapshot
Commitment to Corporate social responsibility measured through global reporting initiative reporting: factors affecting the behavior of companies
inferred← citeshttps://doi.org/10.1016/j.jclepro.2016.12.153openalex-snapshot
Determinants of sustainability reporting and its impact on firm value: Evidence from the emerging market of Turkey
inferred← citeshttps://doi.org/10.1016/j.jclepro.2018.10.344openalex-snapshot
Driving factors for having visibility of sustainability contents in university degree titles
inferred← citeshttps://doi.org/10.1016/j.jclepro.2019.119199openalex-snapshot
Are third-party assurances preferable to third-party comments for promoting financial accountability in environmental reporting?
inferred← citeshttps://doi.org/10.1016/j.jclepro.2020.121142openalex-snapshot
Corporate governance and its implications for sustainability reporting quality in Latin American business groups
inferred← citeshttps://doi.org/10.1016/j.jclepro.2020.121943openalex-snapshot
Empirical analysis of the effect of the joint provision of audit and sustainability assurance services on assurance quality
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inferred← citeshttps://doi.org/10.1108/sampj-04-2021-0131openalex-snapshot
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inferred← citeshttps://doi.org/10.1108/sampj-05-2022-0260openalex-snapshot
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inferred← citeshttps://doi.org/10.1108/sampj-07-2019-0273openalex-snapshot
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inferred← citeshttps://doi.org/10.1108/sampj-08-2022-0405openalex-snapshot
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inferred← citeshttps://doi.org/10.1108/sbr-05-2020-0077openalex-snapshot
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inferred← citeshttps://doi.org/10.1108/sbr-10-2021-0190openalex-snapshot
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inferred← citeshttps://doi.org/10.1108/srj-01-2016-0003openalex-snapshot
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inferred← citeshttps://doi.org/10.1108/srj-02-2016-0033openalex-snapshot
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inferred← citeshttps://doi.org/10.1109/iraset52964.2022.9737761openalex-snapshot
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inferred← citeshttps://doi.org/10.1111/apce.12073openalex-snapshot
SUSTAINABILITY ASSURANCE ON THE BIGGEST COOPERATIVES OF THE WORLD: AN ANALYSIS OF THEIR ADOPTION AND QUALITY
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Multilevel Approach to Sustainability Report Assurance Decisions
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inferred← citeshttps://doi.org/10.1111/beer.12673openalex-snapshot
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inferred← citeshttps://doi.org/10.1111/beer.12848openalex-snapshot
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inferred← citeshttps://doi.org/10.1111/corg.12430openalex-snapshot
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inferred← citeshttps://doi.org/10.1111/ijau.12184openalex-snapshot
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inferred← citeshttps://doi.org/10.11648/j.jfa.20190703.12openalex-snapshot
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DOES THE INSTITUTIONAL ENVIRONMENT AFFECT CSR DISCLOSURE? THE ROLE OF GOVERNANCE
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Threats to Independence in Assurance of Sustainability Reports
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La calidad del aseguramiento de sostenibilidad en empresas cotizadas de América Latina
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Współpraca przedsiębiorstw i organizacji pozarządowych przy realizacji działań społecznie odpowiedzialnych. Aspekty sprawozdawcze
inferred← citeshttps://doi.org/10.21608/abj.2020.125724openalex-snapshot
معاییر التقریر المالی الدولیة وتجنب الضریبة والمسئولیة الاجتماعیة ودور المراجع أدلة عملیة من بیئة الأعمال السعودیة
inferred← citeshttps://doi.org/10.21608/aja.2021.101935.1172openalex-snapshot
Assuring Corporate Social Responsibility Reports: Motives and Challenges of Egyptian Companies
inferred← citeshttps://doi.org/10.21608/aljalexu.2017.65372openalex-snapshot
نحو إطار مقترح لدور مراقب الحسابات فی التوکید المهنی على إفصاح الشرکات عن الاستدامة
inferred← citeshttps://doi.org/10.22004/ag.econ.249660openalex-snapshot
Assurance on sustainability reports in the agri-food industry
inferred← citeshttps://doi.org/10.22495/cbv10i3art4openalex-snapshot
Corporate social responsibility reporting: What boards of directors need to know
inferred← citeshttps://doi.org/10.22495/cgsrv4i2p6openalex-snapshot
Determinants of sustainability assurance levels: The case of French firms
inferred← citeshttps://doi.org/10.22495/cgsrv5i4p3openalex-snapshot
Do attainment discrepancy and slacks moderate the relationship between board characteristics and level of sustainability disclosure?
inferred← citeshttps://doi.org/10.22495/cocv12i4p1openalex-snapshot
Can a conceptual framework for corporate social responsibility [CSR] assurance be developed?
inferred← citeshttps://doi.org/10.22495/cocv17i4art14openalex-snapshot
Country-specific institutional effects on non-financial disclosure level: Evidence from European listed banks
inferred← citeshttps://doi.org/10.22495/jgrv14i1art13openalex-snapshot
Early evidence on auditor’s intentions and readiness to provide mandatory sustainability reporting assurance services in the European Union: A study of regulatory effect in Lithuania
inferred← citeshttps://doi.org/10.2308/jiar-52221openalex-snapshot
An International Study of Determinants of Voluntary Carbon Assurance
inferred← citeshttps://doi.org/10.2478/sbe-2025-0008openalex-snapshot
Management of Financial Resources and Profitability of Companies in the Context of the Coronavirus Pandemic
inferred← citeshttps://doi.org/10.24818/ea/2025/70/849openalex-snapshot
Navigating Uncertainty in Sustainability Assurance: Challenges of the Corporate Sustainability Reporting Directive in Romania and Austria
inferred← citeshttps://doi.org/10.26021/5522openalex-snapshot
The New Zealand Stock Exchange Governance Code : investigating calls for improved sustainability reporting and management intentions.
inferred← citeshttps://doi.org/10.31031/siam.2020.01.000513openalex-snapshot
Ecological Governance and the Independent Assurance of Sustainability Reporting by Chinese Listed Companies
inferred← citeshttps://doi.org/10.31414/adm.2018.d.130821openalex-snapshot
Análise dos indicadores de sustentabilidade empresarial: mapeamento bibliométrico da literatura internacional e levantamento qualitativo
inferred← citeshttps://doi.org/10.31428/10317/5799openalex-snapshot
Responsabilidad social corporativa: análisis de los modelos normalizados y creación de un nuevo modelo integrado de organización empresarial en empresas de ámbito tecnológico
inferred← citeshttps://doi.org/10.3280/fr2021-002001openalex-snapshot
The assurance of non-financial disclosure: A longitudinal analysis of the academic and professional literature
inferred← citeshttps://doi.org/10.33736/ijbs.3269.2020openalex-snapshot
CSR Performance, Firm’s Attributes, and Sustainability Reporting
inferred← citeshttps://doi.org/10.3389/fpsyg.2021.667529openalex-snapshot
Family Sibling Effect and Executives’ Corporate Social Behavior
inferred← citeshttps://doi.org/10.3390/admsci14120339openalex-snapshot
Voluntary Social Disclosure in an Emerging Country: The Case of Brazil
inferred← citeshttps://doi.org/10.3390/admsci8030029openalex-snapshot
Empirical Analysis of Non-Financial Reporting by Spanish Companies
inferred← citeshttps://doi.org/10.3390/ijfs8030041openalex-snapshot
Socially Responsible Investing as a Competitive Strategy for Trading Companies in Times of Upheaval Amid COVID-19: Evidence from Spain
inferred← citeshttps://doi.org/10.3390/risks9100176openalex-snapshot
Practice of Non-Financial Reports Assurance Services in the Polish Audit Market—The Range, Limits and Prospects for the Future
inferred← citeshttps://doi.org/10.3390/su10082777openalex-snapshot
Sustainability Assurance in Socially-Sensitive Sectors: A Worldwide Analysis of the Financial Services Industry
inferred← citeshttps://doi.org/10.3390/su11030866openalex-snapshot
Empirical Study Regarding Non-Financial Disclosure for Social Conscious Consumption in the Spanish E-Credit Market
inferred← citeshttps://doi.org/10.3390/su14031913openalex-snapshot
Analysis of the Dialogue with Stakeholders by the IBEX 35 Companies
inferred← citeshttps://doi.org/10.3390/su142013469openalex-snapshot
Non-Financial Reporting and Assurance: A New Opportunity for Auditors? Evidence from Portugal
inferred← citeshttps://doi.org/10.3390/su9081385openalex-snapshot
Directive 2014/95/EU: Are Italian Companies Already Compliant?
inferred← citeshttps://doi.org/10.35808/ersj/2211openalex-snapshot
A Model on the Decision to Conduct Independent Verification of CSR Data: The Case of Poland
inferred← citeshttps://doi.org/10.37676/ekombis.v11i1.3234openalex-snapshot
Analisis Hubungan Karakteristik Perusahaan Dengan Kesesuaian Pernyataan Jaminan Pada Laporan Keberlanjutan
inferred← citeshttps://doi.org/10.3934/qfe.2019.2.286openalex-snapshot
CSR reporting in banks: does the composition of the board of directors matter?
inferred← citeshttps://doi.org/10.4018/978-1-5225-8012-6.ch006openalex-snapshot
Competitive Advantage Development in Family Firms by Transforming Entrepreneurial Orientation Into CSR
inferred← citeshttps://doi.org/10.4018/978-1-6684-5590-6.ch026openalex-snapshot
Competitive Advantage Development in Family Firms by Transforming Entrepreneurial Orientation Into CSR
inferred← citeshttps://doi.org/10.4018/978-1-7998-3988-0.ch005openalex-snapshot
CSR on Financial Markets
inferred← citeshttps://doi.org/10.4018/978-1-7998-4637-6.ch003openalex-snapshot
Unseen Link Between Sustainability Reporting and Financial Reporting
inferred← citeshttps://doi.org/10.4102/sajbm.v56i1.4639openalex-snapshot
The relationship between employee-related disclosures and working days lost because of labour strikes
inferred← citeshttps://doi.org/10.4108/eai.10-8-2022.2320885openalex-snapshot
How Integrated Reporting Quality Affects Asymmetry Information during COVID-19? A Study in Southeast Asia
inferred← citeshttps://doi.org/10.4995/icbm.2015.1351openalex-snapshot
CSR assurance in sensitive sectors - a worldwide analysis of financial services industry
inferred← citeshttps://doi.org/10.4995/icbm.2015.1352openalex-snapshot
Sustainability assurance in Spanish non-listed companies
inferred← citeshttps://doi.org/10.4995/thesis/10251/172178openalex-snapshot
The Impact of Audit Committee Characteristics on Corporate Social Responsibility Disclosure
inferred← citeshttps://doi.org/10.51302/rcyt.2019.4007openalex-snapshot
Valoración por parte del mercado español del aseguramiento de la información no financiera
inferred← citeshttps://doi.org/10.5204/thesis.eprints.211254openalex-snapshot
The impact of board CSR orientation on CSR strategy, CSR, and earnings management
inferred← citeshttps://doi.org/10.5295/cdg.160693ftopenalex-snapshot
Transparency, Social Responsibility and Corporate Governance: Human Capital of companies
inferred← citeshttps://doi.org/10.5295/cdg.201262mmopenalex-snapshot
The assurance of sustainability reports and their impact on stock market prices
inferred← citeshttps://doi.org/10.54452/jrb.1094498openalex-snapshot
IS ENVIRONMENTAL, SOCIAL AND GOVERNANCE (ESG) REPORTING FINANCIALLY USEFUL? EVIDENCE FROM TURKEY
inferred← citeshttps://doi.org/10.55493/5002.v14i3.5015openalex-snapshot
Exploring the multifaced influencing factors of corporate social responsibility in Chinese-listed manufacturing enterprises
inferred← citeshttps://doi.org/10.5593/sgem2023/5.1/s23.82openalex-snapshot
THE AUDITOR'S ROLE IN CORPORATE SUSTAINABILITY REPORTING
inferred← citeshttps://doi.org/10.5604/01.3001.0014.8350openalex-snapshot
Assurance on non-financial reporting: theoretical underpinning, standards and practices of companies operating in Western and Eastern Europe
inferred← citeshttps://doi.org/10.5755/j01.ee.27.1.9338openalex-snapshot
Corporate and NGOs’ Voluntary Disclosure on Collaboration. Evidence from Poland
inferred← citeshttps://doi.org/10.5755/j01.eis.0.12.20849openalex-snapshot
MAIN MOTIVATORS OF SOCIAL AUDIT: CASE OF ESTONIA
inferred← citeshttps://doi.org/10.5772/intechopen.1007013openalex-snapshot
Disaster Risk Management in Private Institutions
inferred← citeshttps://doi.org/10.6018/rcsar.409441openalex-snapshot
Corporate social reporting and assurance: The state of the art
inferred← citeshttps://doi.org/10.64534/commer.2022.120openalex-snapshot
Social Sustainability Studies in the 21st Century: A Bibliometric Mapping Analysis Using VOSviewer Software
inferred← citeshttps://doi.org/10.70675/d0f9c378za818z43b3z9280z316fc0154279openalex-snapshot
Determinants and implications of sustainability assurance statement breadth
inferred← citeshttps://doi.org/10.7203/ciriec-e.87.7182openalex-snapshot
Why do cooperatives assure their CSR reports? An analysis of the motivations and benefits in a big retail cooperative
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