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Integrated reporting assurance : perceptions of auditors and users in Spain

Recurso electrónico / Electronic resource
Registro MARC
Tag12Valor
LDR  00000cam a22000004b 4500
001  MAP20190010009
003  MAP
005  20190404165125.0
008  190404e20190129che|||| ||| ||eng d
040  ‎$a‎MAP‎$b‎spa‎$d‎MAP
084  ‎$a‎218
1001 ‎$0‎MAPA20190003964‎$a‎Goicoechea, Estibaliz
24510‎$a‎Integrated reporting assurance‎$b‎: perceptions of auditors and users in Spain‎$c‎Estibaliz Goicoechea, Fernando Gómez-Bezares, José Vicente Ugarte
260  ‎$a‎Basel‎$b‎MDPI‎$c‎2019
300  ‎$a‎19 p.
520  ‎$a‎Integrated reporting is a key instrument used to inform stakeholders about the sustainability issues of a company. Only an assured report can effectively instill confidence in its users regarding the sustainability of the company. Based on the International Integrated Reporting Framework issued by the International Integrated Reporting Council (IIRC), the authors solicited perceptions from auditors and audit report users about several aspects of integrated reporting assurance. An analysis of the responses suggests that integrated reporting assurance is important, but there are many challenges (both methodological and related to the characteristics of non-financial information) for auditors to overcome. Reporting companies and auditors must work to overcome these problems. The former ones must improve the quality of non-financial information and the later must adapt their audit procedures. This paper provides valuable insights into preferences regarding the form and content of the audit report on integrated reporting. This study is useful to regulators of audit activity, auditors' corporations, the IIRC, and other international associations, academics, and audit report users, and contributes to the current integrated reporting literature by examining the perceptions of auditors and users regarding the assurance of integrated reporting. Integrated reporting assurance is still an under-explored field of research
650 4‎$0‎MAPA20080606718‎$a‎Información financiera
650 4‎$0‎MAPA20080602048‎$a‎Informes de auditoría
650 4‎$0‎MAPA20080570736‎$a‎Sostenibilidad
650 4‎$0‎MAPA20080558970‎$a‎Inversiones
650 4‎$0‎MAPA20090037380‎$a‎Inversiones socialmente responsables
650 4‎$0‎MAPA20080586294‎$a‎Mercado de seguros
7001 ‎$0‎MAPA20080319175‎$a‎Gómez-Bezares, Fernando
7001 ‎$0‎MAPA20080275945‎$a‎Ugarte, José Vicente
7102 ‎$0‎MAPA20190003971‎$a‎Molecular Diversity Preservation International