dc.contributor.author |
Farooq, MB |
en |
dc.contributor.author |
De Villiers, Charl |
en |
dc.contributor.editor |
Arvidsson, S |
en |
dc.date.accessioned |
2019-09-15T20:48:22Z |
en |
dc.date.issued |
2018 |
en |
dc.identifier.citation |
In Challenges in Managing Sustainable Business: Reporting, Taxation, Ethics and Governance. Editors: Arvidsson S. 137-154. Palgrave Macmillan, Cham 2018 |
en |
dc.identifier.isbn |
9783319932651 |
en |
dc.identifier.uri |
http://hdl.handle.net/2292/47708 |
en |
dc.description.abstract |
Sustainability assurance is a voluntary undertaking in most countries. As a result, there is no restriction on who can provide sustainability assurance services or the approach to assurance. This chapter explores the different types of sustainability assurance providers operating in the market. These assurance providers can be segregated into two broad categories comprising of accounting sustainability assurance providers and non-accounting sustainability assurance providers. The similarities and differences in approach to sustainability assurance undertaken by accounting and non-accounting sustainability assurance providers are discussed. The chapter also explores the differences in practitioners’ approach to conducting the sustainability assurance engagement. The discussion highlights the challenges faced by assurance providers and assurance seekers (i.e. sustainability reporters) in the market for this new form of assurance. |
en |
dc.description.uri |
https://catalogue.library.auckland.ac.nz/permalink/f/t37c0t/uoa_alma51289325260002091 |
en |
dc.publisher |
Palgrave Macmillan |
en |
dc.relation.ispartof |
Challenges in Managing Sustainable Business: Reporting, Taxation, Ethics and Governance |
en |
dc.rights |
Items in ResearchSpace are protected by copyright, with all rights reserved, unless otherwise indicated. Previously published items are made available in accordance with the copyright policy of the publisher. |
en |
dc.rights.uri |
https://researchspace.auckland.ac.nz/docs/uoa-docs/rights.htm |
en |
dc.rights.uri |
https://www.springer.com/gp/open-access/authors-rights/self-archiving-policy/2124 |
en |
dc.title |
Sustainability assurance: Who are the assurance providers and what do they do? |
en |
dc.type |
Book Item |
en |
dc.identifier.doi |
10.1007/978-3-319-93266-8_6 |
en |
pubs.begin-page |
137 |
en |
dc.rights.holder |
Copyright: The authors |
en |
pubs.author-url |
https://books.google.co.nz/books?id=TOJwDwAAQBAJ |
en |
pubs.end-page |
154 |
en |
pubs.place-of-publication |
Cham |
en |
pubs.publication-status |
Published |
en |
dc.rights.accessrights |
http://purl.org/eprint/accessRights/OpenAccess |
en |
pubs.elements-id |
768374 |
en |
pubs.org-id |
Business and Economics |
en |
pubs.org-id |
Accounting and Finance |
en |
pubs.record-created-at-source-date |
2019-09-30 |
en |