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The Evolution of Sustainability Assurance: The Case of Fortune Global 500

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Dissertation(589.79 KB)
(687.26 KB)

Date

2020

Authors

Supervisor

Farooq, Muhammad Bilal

Item type

Dissertation

Degree name

Master of Business

Journal Title

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Volume Title

Publisher

Auckland University of Technology

Abstract

Purpose: The purpose of the research is to examine the current state of the practice of sustainability assurance and to understand how the practice of sustainability assurance has changed, if at all, over time. Design/methodology/approach: The website of the Fortune Global 500 (FG500) companies is visited to identify if they published the sustainability report which is downloaded and reviewed to identify which companies secure external third-party sustainability assurance. The sustainability assurance report is evaluated using a technique of content analysis. Information such as the name of assurance provider, type of assurance provider, assurance standard/s followed, the addressee of the assurance report, the length of the report, report name, subject matter criteria are identified. Findings: The research notes a limited level of assurance is provided and only on the selected number of disclosures made by the management of the company in the sustainability reports. Contributions: Regulatory authority can use the findings of the research to reflect on the standards set by them for the companies on reporting and assurance work. Academia can use the research for future studies to observe the impact of assurance statements. Limitations and future research: Future researchers should make observations on the entire process of assurance work from the engagement of the assurance provider to the publication of the assurance statement.

Description

Keywords

Sustainability reporting, Sustainability assurance service, Sustainability assurance provider, ISAE, Accountability, Fortune Global 500, Assurance

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Permanent link

https://hdl.handle.net/10292/13231

Collections

Masters Dissertations