Suchergebnisse

This dissertation is on assured sustainability reporting. It has three parts that are titled as follows: Part 1. Planning Assurance Services for Sustainability Reporting: An Analysis of Cost versus Assurance in Audit Evidence, Part 2. The Development of Worldwide Assured Sustainability reporting, and, Part 3. Assurance on Sustainability Reports: A Study of Factors Influencing the Selection of an Assurance Framework. Of the above, Part 1 is complete and ready for submission to a journal and Part 2 has been accepted for publication in Australian Accounting Review. Part 1 investigates providing assurance on sustainability reporting and demonstrates how an evidential reasoning framework can enhance providing such a service. It develops a framework based on the Dempster-Shafer theory of belief functions for the purpose of audit program planning and cost analysis. A sensitivity analysis is used to demonstrate the value of the model based on seven scenarios. The cost to perform an audit procedure is assumed to increase exponentially with the increase in the targeted level of assurance and audit procedures are assumed to exhibit inherent limitations as to the maximum level of assurance they can be expected to provide. Results demonstrate as follows: i. the importance of the assurance provider selecting audit procedures that directly relate to the highest level assertions, ii. the effects of discovering during the audit that certain audit tests are less diagnostic than anticipated, iii. the effects of obtaining mixed audit evidence, iv. the effects of obtaining strong evidence that implies that certain assertions are not fairly stated and v. the effects of planning to provide different levels of assurance across assertions Each of these findings demonstrates the value of utilizing a formal evidential reasoning and cost minimization approach in providing assurance on sustainability reports. Part 2 investigates the development of assured sustainability reports (SRs) during this century's first decade. More specifically, it ...

This article explores the possible effects of the Inflation Reduction Act (IRA) on stand-alone corporate sustainability reporting and assurance on such reports. To this end, we use stakeholder theory to examine the potential impact of the IRA on sustainability reporting, which includes environmental, social, and governance indicators. It also explores the various ways of implementing measures to achieve high-quality sustainability reporting and guidelines for assurance of such reports. This article provides one of the first frameworks for organizations to initiate action on climate change.