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Sustainability assurance’s link to reporting quality

by Po-Chang Chen, Brian Ballou, Jonathan Grenier, and Dan Heitger | Oct 18, 2019   ()

The number of companies across the world who issue some form of sustainability report continues to increase. However, even as organizations place more emphasis on improving reporting quality related to the environmental and social impact of their business activities, little is known about whether assurance for these reports improves the quality, and whether accounting firm assurers improve that quality to a greater extent than nonaccounting firm assurers.
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Source: Journal of Accountancy

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