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SUSTAINABILITY ASSURANCE ON THE BIGGEST COOPERATIVES OF THE WORLD: AN ANALYSIS OF THEIR ADOPTION AND QUALITY

https://doi.org/10.1111/apce.12073
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What this work says

Outgoing claims: the papers this work cites, builds on, or argues with.

inferredcites →https://doi.org/10.1002/(sici)1099-0836(200001/02)9:1<1::aid-bse227>3.0.co;2-hopenalex-snapshot
External transparency or internal capture? The role of third-party statements in adding value to corporate environmental reports1
inferredcites →https://doi.org/10.1002/bse.1764openalex-snapshot
Sustainability Development and the Quality of Assurance Reports: Empirical Evidence
inferredcites →https://doi.org/10.1002/bse.511openalex-snapshot
Sustainability, accountability and corporate governance: exploring multinationals' reporting practices
inferredcites →https://doi.org/10.1002/csr.1303openalex-snapshot
Sustainable Development and Assurance of Corporate Social Responsibility Reports Published by Ibex‐35 Companies
inferredcites →https://doi.org/10.1002/csr.230openalex-snapshot
How credible are mining corporations' sustainability reports? a critical analysis of external assurance under the requirements of the international council on mining and metals
inferredcites →https://doi.org/10.1006/bare.1999.0102openalex-snapshot
THE ENVIRONMENTAL REPORTING EXPECTATIONS GAP: AUSTRALIAN EVIDENCE
inferredcites →https://doi.org/10.1007/978-3-031-25984-5_386openalex-snapshot
Sustainability Reporting Guidelines
inferredcites →https://doi.org/10.1007/s10551-007-9500-7openalex-snapshot
Corporate Social Responsibility and the Social Enterprise
inferredcites →https://doi.org/10.1007/s10551-008-9809-xopenalex-snapshot
Assurance Services for Sustainability Reports: Standards and Empirical Evidence
inferredcites →https://doi.org/10.1007/s10551-011-1044-1openalex-snapshot
The Role of Stakeholders in Sustainability Reporting Assurance
inferredcites →https://doi.org/10.1007/s10551-012-1420-5openalex-snapshot
Multinationals’ Accountability on Sustainability: The Evolution of Third-party Assurance of Sustainability Reports
inferredcites →https://doi.org/10.1007/s11294-007-9110-2openalex-snapshot
Corporate Social Responsibility, Values, and Cooperation
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
inferredcites →https://doi.org/10.1017/cbo9781139237208.015openalex-snapshot
Statement on the Cooperative Identity
inferredcites →https://doi.org/10.1023/a:1006215031400openalex-snapshot
Corporate Culture in the Nonprofit Sector: A Comparison of Fringe Benefits with the For-profit Sector
inferredcites →https://doi.org/10.1080/02102412.2003.10779496openalex-snapshot
La Divulgación de la Información Social y Medioambiental de la Gran Empresa Española en el Período 1994–1998: Situación Actual y Perspectivas
inferredcites →https://doi.org/10.1108/02686900610661388openalex-snapshot
An investigation of TBL report assurance statements: UK and European evidence
inferredcites →https://doi.org/10.1108/09513570210435852openalex-snapshot
Introduction
inferredcites →https://doi.org/10.1108/09513570310492290openalex-snapshot
Conceptions of corporate social responsibility: the nature of managerial capture
inferredcites →https://doi.org/10.1108/09513570410567791openalex-snapshot
The ethical, social and environmental reporting‐performance portrayal gap
inferredcites →https://doi.org/10.1108/09513571011041615openalex-snapshot
Stakeholder inclusivity in social and environmental report assurance
inferredcites →https://doi.org/10.1108/09513579110141751openalex-snapshot
Auditing and Environmental Expertise: Between Protest and Professionalisation
inferredcites →https://doi.org/10.1108/09513579710178115openalex-snapshot
Engagement, education and sustainability
inferredcites →https://doi.org/10.1108/20408021211223570openalex-snapshot
Assurance of sustainability reports
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.1467-629x.2011.00413.xopenalex-snapshot
Evidence of assurance enhancing the quality of voluntary environmental disclosures: an empirical analysis
inferredcites →https://doi.org/10.1111/j.1835-2561.2007.tb00455.xopenalex-snapshot
An Examination of Worldwide Assured Sustainability Reporting
inferredcites →https://doi.org/10.1111/j.1835-2561.2009.00056.xopenalex-snapshot
Assurance of Sustainability Reports: Impact on Report Users' Confidence and Perceptions of Information Credibility
inferredcites →https://doi.org/10.1504/ijesd.2004.004688openalex-snapshot
A decade of sustainability reporting: developments and significance
inferredcites →https://doi.org/10.1504/ijsss.2012.045371openalex-snapshot
Measuring quality of sustainability reports and assurance statements: characteristics of the high quality reporting companies
inferredcites →https://doi.org/10.1590/s0034-759020140104openalex-snapshot
Credibilidad en latinoamérica del informe de responsabilidad social corporativa
inferredcites →https://doi.org/10.2139/ssrn.1340227openalex-snapshot
Evidence of assurance enhancing the quality of voluntary environmental disclosures: An empirical analysis
inferredcites →https://doi.org/10.2308/accr.2009.84.3.937openalex-snapshot
Assurance on Sustainability Reports: An International Comparison
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/10.4135/9781071802878openalex-snapshot
The Content Analysis Guidebook
inferredcites →https://doi.org/10.5209/reve.19470openalex-snapshot
LA RESPONSABILIDAD SOCIAL CORPORATIVA Y SU PARALELISMO CON LAS SOCIEDADES COOPERATIVAS
inferredcites →https://doi.org/10.9774/gleaf.4700.2004.su.00010openalex-snapshot
Accountability, Completeness, Credibility and the Audit Expectations Gap
inferredcites →https://doi.org/10.9774/gleaf.4700.2007.sp.00009openalex-snapshot
Seeking Stakeholder-Centric Sustainability Assurance

What points at this work

Incoming claims: where this work appears in other papers’ reference lists and arguments.

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Contagion Effect on Sustainability Reporting Assurance in Latin America
inferred← citeshttps://doi.org/10.1002/bse.2777openalex-snapshot
Examining the extent of and determinants for sustainability assurance quality: The role of audit committees
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Voluntary sustainability assurance in small and medium‐sized entities: The role of country origin in Europe
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Do investors value the voluntary assurance of sustainability information? Evidence from the Spanish stock market
inferred← citeshttps://doi.org/10.1007/978-3-030-41142-8_12openalex-snapshot
What Drives the Level of Non-financial Assurance in PIEs? Empirical Evidence on the European Firms Listed on Forbes 2000
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A Comparative Analysis on the Bureaucratic Process in Establishing Health Cooperatives: The Cases of Turkey and the UK
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Compliance and Reporting Trends: Essential Strategies
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Sustainability Assurance: Who Are the Assurance Providers and What Do They Do?
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A Conceptual Model for Understanding Corporate Social Responsibility Assurance Practice
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Empirical research on corporate social responsibility assurance (CSRA): A literature review
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Sustainability measurement Evolution and methods
inferred← citeshttps://doi.org/10.1016/j.bar.2024.101385openalex-snapshot
High-quality assurance, ESG legitimacy threats and board effectiveness
inferred← citeshttps://doi.org/10.1016/j.heliyon.2023.e20819openalex-snapshot
Cooperative membership and farmers’ environment-friendly practices: Evidence from Fujian, China
inferred← citeshttps://doi.org/10.1016/j.jcae.2024.100436openalex-snapshot
Corporate reporting by cooperatives: Mapping the landscape and identifying determinants
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Managing for integration: a longitudinal analysis of management control for sustainability
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Cooperating for circularity? Perspectives of citizen energy cooperative members on circular solar business models
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Barriers to organizational learning and sustainability: The case of a consumer cooperative
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No more fairytales: a quest for alternative narratives of sustainable business
inferred← citeshttps://doi.org/10.1108/arj-10-2018-0169openalex-snapshot
Voluntary assurance of sustainability reporting: evidence from an emerging economy
inferred← citeshttps://doi.org/10.1108/md-10-2023-1988openalex-snapshot
Silence is golden? – Analysing the transparency of ESG controversies in corporate reporting within the pharmaceutical and textile industry
inferred← citeshttps://doi.org/10.1108/par-10-2016-0093openalex-snapshot
The market for sustainability assurance services
inferred← citeshttps://doi.org/10.1108/sbr-05-2020-0077openalex-snapshot
Determinants and consequences of corporate social responsibility assurance: a systematic review of archival research
inferred← citeshttps://doi.org/10.1111/beer.12439openalex-snapshot
The role of the audit committee in enhancing the credibility of CSR disclosure: Evidence from STOXX Europe 600 members
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The Evolution of Sustainability Measurement Research
inferred← citeshttps://doi.org/10.14207/ejsd.2016.v5n3p371openalex-snapshot
An Alternative Perspective to “the Owenite Movement” Window to Sustainable Cities: “Neighbourhood Cooperatives”
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Moving Businesses toward Sustainable Development Goals (SDGs): Evidence from an Italian “Benefit-For-Nature” Corporation
inferred← citeshttps://doi.org/10.1590/1808-057x20242034.enopenalex-snapshot
Impact of the joint provision of audit and non-audit services on the quality of external assurance of sustainability disclosures
inferred← citeshttps://doi.org/10.1590/1808-057x20242034.ptopenalex-snapshot
Efeito da prestação conjunta de serviços de auditoria e não auditoria na qualidade da asseguração externa das divulgações de sustentabilidade
inferred← citeshttps://doi.org/10.18280/ijsdp.181222openalex-snapshot
Determinants of Sustainability Report Quality in Indonesian Public Companies: An Isomorphism Theory Approach
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Sustainability Reporting in Cooperative Organisations:Determinants and Policy Implications from East Africa
inferred← citeshttps://doi.org/10.21694/2378-7031.220017openalex-snapshot
Assurance of Corporate Social Responsibility in the European Union. Problems and Legal Gaps
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The assurance of non-financial disclosure: A longitudinal analysis of the academic and professional literature
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Sustainability Reporting in Cooperatives
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The Impact of Audit Committee Characteristics on Corporate Social Responsibility Disclosure
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The Corporate Reporting Landscape and Identity of Cooperative Enterprises
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De aanbodzijde van ESG-assurance
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Valoración por parte del mercado español del aseguramiento de la información no financiera
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Why do cooperatives assure their CSR reports? An analysis of the motivations and benefits in a big retail cooperative
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