The evolution of sustainability assurance : the case of Fortune Global 500 : a dissertation submitted to Auckland University of Technology in partial fulfilment of the requirements for the degree of Master of Business (MBus), 2020 / Chetankumar Patel ; supervisor: Muhammad Bilal Farooq.
Purpose: The purpose of the research is to examine the current state of the practice of sustainability assurance and to understand how the practice of sustainability assurance has changed, if at all, over time. Design/methodology/approach: The website of the Fortune Global 500 (FG500) companies is v...
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| Format: | Ethesis |
| Language: | English |
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| Online Access: | Click here to access this resource online |
| Summary: | Purpose: The purpose of the research is to examine the current state of the practice of sustainability assurance and to understand how the practice of sustainability assurance has changed, if at all, over time. Design/methodology/approach: The website of the Fortune Global 500 (FG500) companies is visited to identify if they published the sustainability report which is downloaded and reviewed to identify which companies secure external third-party sustainability assurance. The sustainability assurance report is evaluated using a technique of content analysis. Information such as the name of assurance provider, type of assurance provider, assurance standard/s followed, the addressee of the assurance report, the length of the report, report name, subject matter criteria are identified. Findings: The research notes a limited level of assurance is provided and only on the selected number of disclosures made by the management of the company in the sustainability reports. Contributions: Regulatory authority can use the findings of the research to reflect on the standards set by them for the companies on reporting and assurance work. Academia can use the research for future studies to observe the impact of assurance statements. Limitations and future research: Future researchers should make observations on the entire process of assurance work from the engagement of the assurance provider to the publication of the assurance statement. Author supplied keywords: Sustainability reporting; Sustainability assurance service; Sustainability assurance provider; ISAE; Accountability; Fortune Global 500; Assurance. |
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| Physical Description: | 1 online resource |
| Bibliography: | Includes bibliographical references. |