Adams, C. A. (2004). The ethical, social and environmental reporting‐performance portrayal gap. Accounting, Auditing & Accountability Journal, 17(5), 731-757. doi:10.1108/09513570410567791
Adams, C. A., & Evans, R. (2004). Accountability, Completeness, Credibility and the Audit Expectations Gap. Journal of Corporate Citizenship, 2004(14), 97-115. doi:10.9774/gleaf.4700.2004.su.00010
Ball, A., Owen, D. L., & Gray, R. (2000). External transparency or internal capture? The role of third-party statements in adding value to corporate environmental reports1. Business Strategy and the Environment, 9(1), 1-23. doi:10.1002/(sici)1099-0836(200001/02)9:1<1::aid-bse227>3.0.co;2-h
[+]
Adams, C. A. (2004). The ethical, social and environmental reporting‐performance portrayal gap. Accounting, Auditing & Accountability Journal, 17(5), 731-757. doi:10.1108/09513570410567791
Adams, C. A., & Evans, R. (2004). Accountability, Completeness, Credibility and the Audit Expectations Gap. Journal of Corporate Citizenship, 2004(14), 97-115. doi:10.9774/gleaf.4700.2004.su.00010
Ball, A., Owen, D. L., & Gray, R. (2000). External transparency or internal capture? The role of third-party statements in adding value to corporate environmental reports1. Business Strategy and the Environment, 9(1), 1-23. doi:10.1002/(sici)1099-0836(200001/02)9:1<1::aid-bse227>3.0.co;2-h
Bebbington, J. (1997). Engagement, education and sustainability. Accounting, Auditing & Accountability Journal, 10(3), 365-381. doi:10.1108/09513579710178115
Carrasco, I. (2007). Corporate Social Responsibility, Values, and Cooperation. International Advances in Economic Research, 13(4), 454-460. doi:10.1007/s11294-007-9110-2
COMMISSION OF THE EUROPEAN COMMUNITIES 2001 Green Paper- Promoting a European Framework for Corporate Social Responsibility
Cornelius, N., Todres, M., Janjuha-Jivraj, S., Woods, A., & Wallace, J. (2007). Corporate Social Responsibility and the Social Enterprise. Journal of Business Ethics, 81(2), 355-370. doi:10.1007/s10551-007-9500-7
Deegan, C. (2002). Introduction. Accounting, Auditing & Accountability Journal, 15(3), 282-311. doi:10.1108/09513570210435852
Deegan, C., Cooper, B. J., & Shelly, M. (2006). An investigation of TBL report assurance statements: UK and European evidence. Managerial Auditing Journal, 21(4), 329-371. doi:10.1108/02686900610661388
Deegan, C., & Rankin, M. (1999). THE ENVIRONMENTAL REPORTING EXPECTATIONS GAP: AUSTRALIAN EVIDENCE. The British Accounting Review, 31(3), 313-346. doi:10.1006/bare.1999.0102
Rhianon Edgley, C., Jones, M. J., & Solomon, J. F. (2010). Stakeholder inclusivity in social and environmental report assurance. Accounting, Auditing & Accountability Journal, 23(4), 532-557. doi:10.1108/09513571011041615
Emanuele, R., & Higgins, S. H. (2000). Journal of Business Ethics, 24(1), 87-93. doi:10.1023/a:1006215031400
Belé, N. A., Ferná, n, Feijó, ndez, Sou, o, Romero, S., & Blanco, S. R. (2012). Measuring quality of sustainability reports and assurance statements: characteristics of the high quality reporting companies. International Journal of Society Systems Science, 4(1), 5. doi:10.1504/ijsss.2012.045371
Fonseca, A. (2010). How credible are mining corporations’ sustainability reports? a critical analysis of external assurance under the requirements of the international council on mining and metals. Corporate Social Responsibility and Environmental Management, 17(6), 355-370. doi:10.1002/csr.230
GLOBAL REPORTING INITIATIVE (GRI) 2011 GRI Sustainability Reporting Statistics http://www.globalreporting.org/resourcelibrary/GRI-Reporting-Trends-2011.pdf
Hasan, M., Maijoor, S., Mock, T. J., Roebuck, P., Simnett, R., & Vanstraelen, A. (2005). The Different Types of Assurance Services and Levels of Assurance Provided. International Journal of Auditing, 9(2), 91-102. doi:10.1111/j.1099-1123.2005.00262.x
Hodge, K., Subramaniam, N., & Stewart, J. (2009). Assurance of Sustainability Reports: Impact on Report Users’ Confidence and Perceptions of Information Credibility. Australian Accounting Review, 19(3), 178-194. doi:10.1111/j.1835-2561.2009.00056.x
ILLIA L. ROMENTI S. ZYGLIDOPOULOS S. 2010 CSR Communication
INTERNATIONAL CO-OPERATIVE ALLIANCE (ICA) 1995 Statement on the Cooperative Identity
IAASB 2003 International Standard on Assurance Engagements (ISAE) 3000
Kolk, A. (2004). A decade of sustainability reporting: developments and significance. International Journal of Environment and Sustainable Development, 3(1), 51. doi:10.1504/ijesd.2004.004688
Kolk, A. (2007). Sustainability, accountability and corporate governance: exploring multinationals’ reporting practices. Business Strategy and the Environment, 17(1), 1-15. doi:10.1002/bse.511
Manetti, G., & Becatti, L. (2008). Assurance Services for Sustainability Reports: Standards and Empirical Evidence. Journal of Business Ethics, 87(S1), 289-298. doi:10.1007/s10551-008-9809-x
Manetti, G., & Toccafondi, S. (2011). The Role of Stakeholders in Sustainability Reporting Assurance. Journal of Business Ethics, 107(3), 363-377. doi:10.1007/s10551-011-1044-1
MOCK, T. J., STROHM, C., & SWARTZ, K. M. (2007). An Examination of Worldwide Assured Sustainability Reporting. Australian Accounting Review, 17(41), 67-77. doi:10.1111/j.1835-2561.2007.tb00455.x
Moroney, R., Windsor, C., & Aw, Y. T. (2011). Evidence of assurance enhancing the quality of voluntary environmental disclosures: an empirical analysis. Accounting & Finance, 52(3), 903-939. doi:10.1111/j.1467-629x.2011.00413.x
O’Dwyer, B. (2003). Conceptions of corporate social responsibility: the nature of managerial capture. Accounting, Auditing & Accountability Journal, 16(4), 523-557. doi:10.1108/09513570310492290
O’Dwyer, B., & Owen, D. L. (2005). Assurance statement practice in environmental, social and sustainability reporting: a critical evaluation. The British Accounting Review, 37(2), 205-229. doi:10.1016/j.bar.2005.01.005
O’Dwyer, B., & Owen, D. (2007). Seeking Stakeholder-Centric Sustainability Assurance. Journal of Corporate Citizenship, 2007(25), 77-94. doi:10.9774/gleaf.4700.2007.sp.00009
O’Dwyer, B., Owen, D., & Unerman, J. (2011). Seeking legitimacy for new assurance forms: The case of assurance on sustainability reporting. Accounting, Organizations and Society, 36(1), 31-52. doi:10.1016/j.aos.2011.01.002
Perego, P., & Kolk, A. (2012). Multinationals’ Accountability on Sustainability: The Evolution of Third-party Assurance of Sustainability Reports. Journal of Business Ethics, 110(2), 173-190. doi:10.1007/s10551-012-1420-5
Pflugrath, G., Roebuck, P., & Simnett, R. (2011). Impact of Assurance and Assurer’s Professional Affiliation on Financial Analysts’ Assessment of Credibility of Corporate Social Responsibility Information. AUDITING: A Journal of Practice & Theory, 30(3), 239-254. doi:10.2308/ajpt-10047
Power, M. (1991). Auditing and Environmental Expertise: Between Protest and Professionalisation. Accounting, Auditing & Accountability Journal, 4(3). doi:10.1108/09513579110141751
Sierra, L., Zorio, A., & García-Benau, M. A. (2012). Sustainable Development and Assurance of Corporate Social Responsibility Reports Published by Ibex-35 Companies. Corporate Social Responsibility and Environmental Management, 20(6), 359-370. doi:10.1002/csr.1303
Sierra-García, L., García-Benau, M. A., & Zorio, A. (2014). Credibilidad en latinoamérica del informe de responsabilidad social corporativa. Revista de Administração de Empresas, 54(1), 28-38. doi:10.1590/s0034-759020140104
Simnett, R., Vanstraelen, A., & Chua, W. F. (2009). Assurance on Sustainability Reports: An International Comparison. The Accounting Review, 84(3), 937-967. doi:10.2308/accr.2009.84.3.937
Simnett, R. (2012). Assurance of sustainability reports. Sustainability Accounting, Management and Policy Journal, 3(1), 89-98. doi:10.1108/20408021211223570
Zorio, A., García-Benau, M. A., & Sierra, L. (2012). Sustainability Development and the Quality of Assurance Reports: Empirical Evidence. Business Strategy and the Environment, 22(7), 484-500. doi:10.1002/bse.1764
[-]