An empirical assessment of assurance statements in sustainability reports: smoke screens or enlightening information?

By A. Gürtürk, Rüdiger Hahn. 2016

164 citations recorded by the source corpus.

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

The contents of assurance statements for sustainability reports and information asymmetry (2017, background): “Most research on assurance statements for sustainability reports is descriptive in nature (Ball et al. 2000, O’Dwyer and Owen 2005, Gürtürk and Hahn 2016).”
Integrated reporting of environmental, social, and governance and financial data: Does the market value integrated reports? (2020, background): “Several studies present evidence for the value relevance of assurance regarding ESG indicators (Brown-Liburd & Zamora, 2015; Cheng et al., 2015; Cuadrado-Ballesteros et al., 2017; García-Sánchez, Hussain, et al., 2019; Gürtürk & Hahn, 2015; Pflugrath et al., 2011).”
Impact of disclosure and assurance quality of corporate sustainability reports on access to finance (2019, methodology): “Magnan (2014) use legitimacy theory, Jo and Harjoto (2014) use agency and stakeholder framework, Lourenço et al.”