Assurance of Sustainability Reports: Impact on Report Users' Confidence and Perceptions of Information Credibility

By Kristy Hodge, N. Subramaniam, J. Stewart. 2009

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Coercive, normative and mimetic isomorphism as determinants of the voluntary assurance of sustainability reports (2017, neutral): “…act as a mechanism for increasing the trust of stakeholders not only in the information quality but also in the corporate sustainability commitment (Hodge et al., 2009; Simnett et al., 2009); (iii) act as a monitoring tool of managers (Wong & Millington, 2014), since sustainability reporting can…”
CSR disclosure and financial performance revisited: A cross-country analysis (2018, background): “Prior research has highlighted the importance of assurance, stating the degree to which sustainability information is assured can improve the credibility of the disclosures (Hodge et al., 2009).”
Mitigating information asymmetry through sustainability assurance: The role of accountants and levels of assurance (2017, background): “decision-making users (Adams & Evans, 2004; Hodge et al., 2009), thus ensuring that voluntary sustainability disclosures will be of value relevance for investors and stakeholders.”
Impact of disclosure and assurance quality of corporate sustainability reports on access to finance (2019, background): “By providing assurance, corporations show a real commitment towards sustainability, as well as they try to improve credibility and consistency of the environmental and social disclosure for stakeholders (Hodge et al., 2009; O'Dwyer & Owen, 2005).”