Processes of auditability in sustainability assurance : the case of materiality construction
Year of publication: |
2019
|
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Authors: | Canning, Mary ; O'Dwyer, Brendan ; Georgakopoulos, George |
Published in: |
Accounting and business research. - New York, NY : Routledge, Taylor & Francis Group, ISSN 2159-4260, ZDB-ID 2065743-2. - Vol. 49.2019, 1, p. 1-27
|
Subject: | materiality | financial audit | sustainability assurance | materiality thresholds | sustainability reporting | auditability | Wirtschaftsprüfung | Financial audit | Nachhaltigkeitsbericht | Sustainability reporting | Nachhaltige Entwicklung | Sustainable development | Nachhaltigkeit | Sustainability | Corporate Social Responsibility | Corporate social responsibility |
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