NDLI: The Challenges of Assurance on Non-financial Reporting

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The Challenges of Assurance on Non-financial Reporting

Content Provider	Scilit
Author	Sonnerfeldt, Amanda Ling Li Pontoppidan, Caroline Aggestam
Copyright Year	2020
Abstract	The purpose of this paper is to enhance our understanding of the notions and conceptual foundations of assurance in the standard setting arena. This will facilitate an informed discussion of the challenges and the role of assurance within an increasingly complex and fragmented corporate reporting regulatory landscape. The study draws on relevant literature on sustainability assurance and an analysis of how the assurance concept has been framed by the International Auditing and Assurance Standards Board (IAASB) through the construction of standards. The analysis highlights that the fragility of the conceptual foundations of assurance, broad-based nature of standards and diversity in practice contribute to the persistent challenges of sustainability assurance. This paper makes an important contribution to the discussions and contemporary debates on the regulation of and through assurance as well as the complex newer concept of integrated assurance. It further contributes to a more informed policy discussion as to how it can(not) strengthen the role of non-financial reporting as an agent of change to encourage more sustainable companies.
Related Links	https://www.degruyter.com/downloadpdf/journals/ael/ahead-of-print/article-10.1515-ael-2018-0050/article-10.1515-ael-2018-0050.pdf http://www.degruyter.com/downloadpdf/j/ael.ahead-of-print/ael-2018-0050/ael-2018-0050.xml
ISSN	21946051
e-ISSN	21522820
DOI	10.1515/ael-2018-0050
Journal	Accounting, Economics, and Law: A Convivium
Issue Number	2
Volume Number	10
Language	English
Publisher	Walter de Gruyter GmbH
Publisher Date	2020-10-26
Access Restriction	Open
Subject Keyword	Accounting, Economics, and Law: A Convivium Applied Ethics Assurance Sustainability Isae 3000 Assurance Standards Non-financial Reporting Journal: Accounting, Economics, and Law: A Convivium, Vol- 10
Content Type	Text
Resource Type	Article

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