Holdings: Integrated reporting and sustainability-related assurance

Integrated reporting and sustainability-related assurance: effects, current practice and future directions

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Bibliographic Details
Main Author:	Gürtürk, Anil (Author)
Format:	Thesis Book
Language:	English
Published:	Kassel Kassel University Press [2017]
Subjects:	Nachhaltigkeitsbericht Unternehmen Informationswert Accountants Integrated reporting Investors' behaviour Non-financial reporting Sustainability assurance Sustainability reporting Hochschulschrift
Online Access:	Inhaltsverzeichnis Inhaltstext Inhaltsverzeichnis
Physical Description:	X, 173 Seiten Diagramme 21 cm, 260 g
ISBN:	9783737602808 3737602808

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MARC


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Record in the Search Index

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adam_text	TABLE OF CONTENTS LIST OF ABBREVIATIONS................................................................................................................VI LIST OF FIGURES.........................................................................................................................VII LIST OF TABLES......................................................................................................................... VIII 1. GENERAL INTRODUCTION........................................................................................................1 1.1 RESEARCH BACKGROUND AND PROCESS.....................................................................................1 1.2 RESEARCH QUESTIONS AND STRUCTURE OF THE DISSERTATION........................................................ 3 2. A SYSTEMATIC REVIEW OF CHALLENGES IN ASSURING INTEGRATED REPORTS AND OPPORTUNITIES FOR RESEARCH................................................................................................. 10 2.1 INTRODUCTION........................................................................................................................11 2.2 RESEARCH METHODOLOGY......................................................................................................12 2.3 DESCRIPTIVE ANALYSIS..........................................................................................................19 2.3.1 DESCRIPTIVE ANALYSIS ON INTEGRATED REPORTING................................................................19 2.3.2 DESCRIPTIVE ANALYSIS ON SUSTAINABILITY-RELATED ASSURANCE ........................................... 21 2.4 FINDINGS............................................................................................................................. 23 2.4.1 FINDING ON INTEGRATED REPORTING .................................................................................... 23 2.4.2 FINDINGS ON SUSTAINABILITY-RELATED ASSURANCE ............................................................... 29 2.5 DISCUSSION......................................................................................................................... 34 2.5.1 LINKING THE RESULTS - CHALLENGES IN ASSURING INTEGRATED REPORTS.................................34 2.5.2 POSSIBLE AVENUES FOR FUTURE RESEARCH.....................................................; .................... 39 2.6 CONCLUSION......................................................................................................................... 44 3. INTEGRATED REPORTING AND SUSTAINABILITY-RELATED ASSURANCE: AN EXPERIMENTAL STUDY ON INVESTORS* INFORMATION PROCESSING ................................................................... 59 3.1 INTRODUCTION....................................................................................................................... 60 3.2 BACKGROUND ON INTEGRATED REPORTING AND SUSTAINABILITY-RELATED ASSURANCE ................... 63 3.3 THEORY AND HYPOTHESIS DEVELOPMENT............................................................................... 66 3.4 METHODS............................................................................................................................. 71 3.5 RESULTS............................................................................................................................... 76 3.6 DISCUSSION AND CONCLUSION............................................................................................... 84 4. SIGNALLING IN SUSTAINABILITY REPORTING: AN EXPERIMENTAL STUDY ON INTEGRATED REPORTING AND SUSTAINABILITY-RELATED ASSURANCE........................................................... 97 4.1 INTRODUCTION....................................................................................................................... 98 4.2 BACKGROUND ON INTEGRATED REPORTING AND SUSTAINABILITY-RELATED ASSURANCE..................101 4.3 SIGNALLING THEORY AND HYPOTHESIS DEVELOPMENT ............................................................ 103 4.4 RESEARCH METHOD.............................................................................................................107 4.5 RESULTS............................................................................................................................. 110 4.6 DISCUSSION AND CONCLUSION............................................................................................. 113 5. AN EMPIRICAL ASSESSMENT OF ASSURANCE STATEMENTS IN SUSTAINABILITY REPORTS: SMOKE SCREENS OR ENLIGHTENING INFORMATION?...............................................................125 5.1 INTRODUCTION..................................................................................................................... 126 5.2 CONCEPTUAL BACKGROUND................................................................................................. 128 5.2.1 SUSTAINABILITY REPORTING AND ASSURANCE.......................................................................129 5.2.2 NEO-INSTITUTIONAL THEORY, ISOMORPHISM AND ASSURANCE PRACTICE...............................132 5.3 METHODS........................................................................................................................... 135 5.4 RESULTS............................................................................................................................. 138 5.4.1 GENERAL RESULTS..............................................................................................................138 5.4.2 TRANSPARENCY AND ASSURANCE QUALITY...........................................................................142 5.4.3 RELATIONS AMONG DETERMINANTS AND TO COMPREHENSIVENESS AND TRANSPARENCY ....... 145 5.5 DISCUSSION....................................................................................................................... 149 5.6 CONCLUSION....................................................................................................................... 156 6. DISCUSSION AND CONCLUSION............................................................................................165 6.1 SUMMARY AND DISCUSSION OF RESULTS............................................................................... 165 6.2 AVENUE FOR FUTURE RESEARCH............................................................................................169 6.3 CONCLUSION.......................................................................................................................171
any_adam_object	1
author	Gürtürk, Anil
author_facet	Gürtürk, Anil
author_role	aut
author_sort	Gürtürk, Anil
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building	Verbundindex
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ctrlnum	(OCoLC)985077272 (DE-599)DNB1129276317
dewey-full	658.408
dewey-hundreds	600 - Technology (Applied sciences)
dewey-ones	658 - General management
dewey-raw	658.408
dewey-search	658.408
dewey-sort	3658.408
dewey-tens	650 - Management and auxiliary services
discipline	Wirtschaftswissenschaften
format	Thesis Book
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spellingShingle	Gürtürk, Anil Integrated reporting and sustainability-related assurance effects, current practice and future directions Nachhaltigkeitsbericht (DE-588)7700270-2 gnd Unternehmen (DE-588)4061963-1 gnd Informationswert (DE-588)4123429-7 gnd
subject_GND	(DE-588)7700270-2 (DE-588)4061963-1 (DE-588)4123429-7 (DE-588)4113937-9
title	Integrated reporting and sustainability-related assurance effects, current practice and future directions
title_auth	Integrated reporting and sustainability-related assurance effects, current practice and future directions
title_exact_search	Integrated reporting and sustainability-related assurance effects, current practice and future directions
title_full	Integrated reporting and sustainability-related assurance effects, current practice and future directions Anil Gürtürk
title_fullStr	Integrated reporting and sustainability-related assurance effects, current practice and future directions Anil Gürtürk
title_full_unstemmed	Integrated reporting and sustainability-related assurance effects, current practice and future directions Anil Gürtürk
title_short	Integrated reporting and sustainability-related assurance
title_sort	integrated reporting and sustainability related assurance effects current practice and future directions
title_sub	effects, current practice and future directions
topic	Nachhaltigkeitsbericht (DE-588)7700270-2 gnd Unternehmen (DE-588)4061963-1 gnd Informationswert (DE-588)4123429-7 gnd
topic_facet	Nachhaltigkeitsbericht Unternehmen Informationswert Hochschulschrift
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work_keys_str_mv	AT gurturkanil integratedreportingandsustainabilityrelatedassuranceeffectscurrentpracticeandfuturedirections AT kasseluniversitypress integratedreportingandsustainabilityrelatedassuranceeffectscurrentpracticeandfuturedirections

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