Regulating Third Party Assurance Engagements on Sustainability Reports: Insights from the Swedish Case

Research output: Contribution to journalArticlepeer-review

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?
Original languageEnglish
Pages (from-to)137-140
Number of pages4
JournalEuropean Company Law
Volume11
Issue number2
Publication statusPublished - 2014 Jul 25

Subject classification (UKÄ)

  • Law (excluding Law and Society)

Keywords

  • sustainability assurance
  • auditing
  • regulation
  • standards

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