Αποτελέσματα Αναζήτησης
27 Δεκ 2021 · Stakeholders' engagement at a strategic level represents one of the key dimensions that affects companies' performance, directly impacting on the decision-making process.
This paper examines the whole business model for sustainability from a stakeholder theory perspective, taking in consideration all the stakeholders that participate in the value flow with their multidirectional influences.
6 Ιαν 2017 · Taken together, results from these studies emphasize that both the supply side—i.e., the assurance provider—and the demand side of assurance engagement—i.e., the client firm—need to be accounted for when analyzing sustainability assurance quality.
The objective of this research is to determine the impact that sustainability assurance services have on corporate reputation and stakeholder engagement, delving into the differentiating effect of certain attributes of the assurer and the quality level of the assurance.
7 Οκτ 2024 · This study presents initial evidence on the nature and extent of ESG assurance among S&P 500 firms over the 2010–2020 decade, during which anecdotal evidence suggests that an inflection point occurred in the United States with firms have substantively increased their use of this type of voluntary assurance (e.g., Bloomberg 2021).
5 Ιαν 2017 · Patrick Velte & Martin Stawinoga. 5292 Accesses. 54 Citations. Explore all metrics. Abstract. Empirical research on corporate social responsibility assurance (CSRA) has been rapidly increasing with regard to the enhanced stakeholder information awareness.
Auditors may want to use maturity models as criteria to as-sess business processes as part of assurance engagements, thus providing an easy-to-communicate understanding of the governance, risk, or control environment under review.
