assurance statements in sustainability reports

What is it about?

This study investigated the quality of the assurance statement. In particular, it examined the nature of report content such as the report format, assurance procedures and assuror recommendations.

Featured Image

Why is it important?

The value of an assurance statement is exhibited by a number of attributes, such as clarity of statement, independence, responsibility, and competence of assurance provider. Consequently, by analyzing the content, scope, and quality of sustainability assurance statements, researchers could provide insight on aspects of the underlying and the complexity of the real assurance practice