Determinants of voluntary assurance on sustainability reports : an empirical analysis
Year of publication: |
2013
|
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Authors: | Ruhnke, Klaus ; Gabriel, Alexander |
Published in: |
Journal of business economics : JBE. - Berlin : Springer-Verlag GmbH Germany, ISSN 0044-2372, ZDB-ID 201074-4. - Vol. 83.2013, 9, p. 1063-1091
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Subject: | Voluntary assurance | Global Reporting Initiative (GRI) | Sustainability report | Principal-agent theory | Signalling | Nachhaltigkeitsbericht | Sustainability reporting | Berichtswesen | Reporting | Corporate Social Responsibility | Corporate social responsibility | Prinzipal-Agent-Theorie | Agency theory | Nachhaltige Entwicklung | Sustainable development | Umweltbericht | Environmental reporting |
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