Regulating Third Party Assurance Engagements on Sustainability Reports : Insights from the Swedish Case
(2014) In European Company Law 11(2). p.137-140- Abstract
- It is a well-institutionalised notion that information subjected to assurance (audit) by third parties contributes to better quality information for decision making. In the field of sustainability reporting, who are providing assurance and how is quality regulated? What are the challenges of regulating sustainability assurance through standards? What role can hard law play to strengthen reporting and assurance as tools to support sustainable companies?
Please use this url to cite or link to this publication:
https://lup.lub.lu.se/record/b381f766-2cdd-4629-9fc0-376db040c557
- author
- Sonnerfeldt, Amanda LU
- organization
- publishing date
- 2014-07-25
- type
- Contribution to journal
- publication status
- published
- subject
- keywords
- sustainability assurance, auditing, regulation, standards
- in
- European Company Law
- volume
- 11
- issue
- 2
- pages
- 4 pages
- publisher
- Kluwer Law International
- ISSN
- 1572-4999
- language
- English
- LU publication?
- yes
- id
- b381f766-2cdd-4629-9fc0-376db040c557
- alternative location
- http://www.kluwerlawonline.com/abstract.php?area=Journals&id=EUCL2014028
- date added to LUP
- 2017-08-29 13:08:49
- date last changed
- 2018-11-21 21:34:09
@article{b381f766-2cdd-4629-9fc0-376db040c557, abstract = {{It is a well-institutionalised notion that information subjected to assurance (audit) by third parties contributes to better quality information for decision making. In the field of sustainability reporting, who are providing assurance and how is quality regulated? What are the challenges of regulating sustainability assurance through standards? What role can hard law play to strengthen reporting and assurance as tools to support sustainable companies?}}, author = {{Sonnerfeldt, Amanda}}, issn = {{1572-4999}}, keywords = {{sustainability assurance; auditing; regulation; standards}}, language = {{eng}}, month = {{07}}, number = {{2}}, pages = {{137--140}}, publisher = {{Kluwer Law International}}, series = {{European Company Law}}, title = {{Regulating Third Party Assurance Engagements on Sustainability Reports : Insights from the Swedish Case}}, url = {{http://www.kluwerlawonline.com/abstract.php?area=Journals&id=EUCL2014028}}, volume = {{11}}, year = {{2014}}, }