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Enhancing the Credibility of Reporting on Corporate Social Responsibility in Europe

机译:增强欧洲企业社会责任报告的可信度

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摘要

This paper studies variables that have an effect on the choice of whether or not reports on corporate social responsibility are assured and who is selected to provide assurance. Such assurance reports increase the credibility of environmental and social reporting. In a European sample we observe some differences from previous research. Overall, industry effects seem small, but size and media visibility have a significant impact on assuring CSR reports. It seems that companies differentiate less between auditors and consultants. Copyright (c) 2013 John Wiley & Sons, Ltd and ERP Environment
机译:本文研究了一些变量,这些变量对选择是否保证企业社会责任报告以及选择谁提供保证有影响。此类保证报告提高了环境和社会报告的可信度。在欧洲的样本中,我们发现与先前的研究有所不同。总体而言,行业影响似乎很小,但是规模和媒体可见度对确保CSR报告有重大影响。看来公司在审计师和顾问之间的区别较小。版权所有(c)2013 John Wiley&Sons,Ltd和ERP Environment

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