Regulating Third Party Assurance Engagements on Sustainability Reports : Insights from the Swedish Case

It is a well-institutionalised notion that information subjected to assurance (audit) by third parties contributes to better quality information for decision making. In the field of sustainability reporting, who are providing assurance and how is quality regulated? What are the challenges of regulating sustainability assurance through standards? What role can hard law play to strengthen reporting and assurance as tools to support sustainable companies?

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Year of publication:	2014
Authors:	Sonnerfeldt, Amanda
Publisher:	[2014]: [S.l.] : SSRN
Subject:	Schweden \| Sweden \| Nachhaltigkeitsbericht \| Sustainability reporting \| Nachhaltige Entwicklung \| Sustainable development

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Extent:	1 Online-Ressource (5 p)
Series:	European Company Law ; Volume 11 (2014) / Issue 2
Type of publication:	Book / Working Paper
Language:	English
Notes:	Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments July 25, 2014 erstellt
Other identifiers:	10.2139/ssrn.2471522 [DOI]
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10013050243