2020欧洲杯谁能夺冠

Encyclopedia of Sustainable Management

Living Edition
| Editors: Samuel Idowu, René Schmidpeter, Nicholas Capaldi, Liangrong Zu, Mara Del Baldo, Rute Abreu

Assurance Market

  • Natalia Vaz-OgandoEmail author
Living reference work entry
DOI: http://doi.org/10.1007/978-3-030-02006-4_448-1
  • 139 Downloads

Synonyms

Description

The assurance market for sustainability reports arises from the need to increase the credibility of information on corporate social responsibility (CSR). The essence of external assurance is that the information is more credible if it has been examined by an expert who is unrelated to the reporting party. Its objective is to reinforce the users’ confidence in certain information, through analysis by an independent third party that establishes an opinion about its adequacy and veracity.

Sustainability reports and traditional financial reporting are an important source of information to support the decision-making process within the new context of business responsibilities understood from an economic, social, and environmental perspective. This circumstance favors the creation of a market for external assurance services and provides an opportunity for different professionals facing an emerging demand.

As in any external...

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Copyright information

© Springer Nature Switzerland AG 2020

Authors and Affiliations

  1. 1.Department of Finance and AccountingUniversity of VigoVigoSpain

Section editors and affiliations

  • Arto O. Salonen
    • 1
  1. 1.Faculty of Social Sciences and Business StudiesUniversity of Eastern FinlandKuopioFinland