Integrated reporting and assurance
Investors, stakeholders and governments put pressure on firms to make non-financial disclosures, evaluating the firm’s performance against stated corporate social responsibility criteria. Corporate social responsibility covers several dimensions, including compliance with environmental standards, employment standards, human rights standards and fair taxation obligations. Technology has an important role in social reporting. With the production of CSR information comes with it the demand for assurance services.
- Hollindale, Janice, Kent, Pamela, Routledge, James, Chapple, Ellie (2019) Women on boards and greenhouse gas emission disclosures Accounting and Finance, 59 (1), pp.277-308.
- Li, Zhongtian, Haque, Shamima, Chapple, Ellie (2018) Legitimising corporate reputation in times of employee distress through disclosure: Media exposure in the electronic manufacturing services industry in China Accounting Research Journal, 31 (1), pp.22-45.