Transparency and Assurance Minding the Credibility Gap

By N. Dando, Tracey A. Swift. 2003

408 citations recorded by the source corpus.

How researchers see this paper

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Is Corporate Responsibility Converging? A Comparison of Corporate Responsibility Reporting in the USA, UK, Australia, and Germany (2009, background): “, 2003) and increasing media coverage, there is a growing awareness of the social responsibility of businesses and calls for greater transparency in reporting (Dando and Swift, 2003).”
Making the most of corporate social responsibility reporting: disclosure structure and its impact on performance (2011, background): “They facilitated control for variables that could have affected the structure of disclosure and the quality of released information ( Dando and Swift, 2003”
Integrated reporting of environmental, social, and governance and financial data: Does the market value integrated reports? (2020, background): “Several studies examine the field with regard to the conducted assurance practices (Dando, 2003; Gürtürk & Hahn, 2015; O'Dwyer, 2011; Smith, Haniffa, & Fairbrass, 2011).”
Scrutiny, Norms, and Selective Disclosure: A Global Study of Greenwashing (2016, positive): “While scholars have described the general merits of third-party validation of corporate environmental and social reports (Dando and Swift, 2003), our work is, to our knowledge, among the first to identify circumstances under which deploying this practice would add the most value.”