The Assurance of Sustainability Reporting: An Extra Fee or A Guarantee
Despite of the significant importance of the sustainability reporting, as an objective measure of the sustainability performance, nowadays, there is a consensus on the poor quality of sustainability reporting among academics and practitioners. This research aims at testing the impact of the assurance of the sustainability report on its quality level and that could be the reason behind that poor quality level. Based on the relevant literature, the research applied Ordinal, Logistic Regression analysis to test the impact of the external assurance of the report on the quality of sustainability reporting. This relationship has been tested on a sample of 500 sustainability reports of the Global Fortune 100 (G100) companies for the period of 2011-2015. The empirical study concluded that, there is an extremely significant, positive relationship between the assurance of the sustainability report on the quality of sustainability reporting.
Abd El-Rahman, N. (2020). The Assurance of Sustainability Reporting: An Extra Fee or A Guarantee. Sustainable Development and Social Reponsibility. 1. Dubai, AUE: Springer. https://link.springer.com/chapter/10.1007/978-3-030-32922-8_19.