Sustainability reporting assurance : creating stakeholder accountability through hyperreality?

DC FieldValueLanguage
dc.contributor.authorBoiral, Olivier-
dc.contributor.authorHeras-Saizarbitoria, Iñaki-
dc.date.accessioned2021-04-07T18:45:59Z-
dc.date.available2021-09-25T00:00:00Z-
dc.date.issued2019-09-25-
dc.identifier.issn1879-1786fr
dc.identifier.urihttp://hdl.handle.net/20.500.11794/68682-
dc.description.abstractSustainability reporting has become a common practice and is generally considered to be positive. Yet, a growing body of scholarly literature has criticized the transparency and usefulness of this practice. The main objective of this paper is to provide a critical analysis of the reliability of assurance statements for sustainability reports and their contribution to stakeholder accountability. The qualitative content analysis of 337 assured sustainability reports from the mining and energy sectors reveals that assurance statements do not demonstrate a material, substantial, and credible verification process. They tend rather to appear as a hyperreal practice largely divorced from critical sustainability issues and stakeholder concerns. This practice is based on self-referential and procedural accounting rhetoric supported by assurance standards disconnected from the specific requirements of sustainability reporting. The paper questions the mainstream literature’s assumptions about the current practice of assurance statements and their improvement over time. The study has also practical implications for assurance practitioners, reporting organizations, and stakeholders.fr
dc.languageengfr
dc.publisherElsevierfr
dc.subjectAssurance statementsfr
dc.subjectSustainability reportsfr
dc.subjectStakeholder accountabilityfr
dc.subjectHyperrealityfr
dc.subjectAuditingfr
dc.titleSustainability reporting assurance : creating stakeholder accountability through hyperreality?fr
dc.typeCOAR1_1::Texte::Périodique::Revue::Contribution à un journal::Article::Article de recherchefr
dcterms.bibliographicCitationJournal of cleaner production, Vol. 243, 1-42 (2020)fr
dc.identifier.doi10.1016/j.jclepro.2019.118596fr
dc.subject.rvmInformation environnementalefr
dc.subject.rvmVérification environnementalefr
dc.subject.rvmBilan sociétalfr
dc.subject.rvmEntreprises -- Responsabilité sociale -- Normesfr
dc.subject.rvmPropagande capitalistefr
rioxxterms.versionAccepted Manuscriptfr
rioxxterms.version_of_recordhttps://doi.org/10.1016/j.jclepro.2019.118596fr
rioxxterms.project.funder_nameCanada Research Chair in Sustainable Development Management Standardsfr
rioxxterms.project.funder_nameBasque Autonomous Governmentfr
rioxxterms.project.funder_nameSocial Sciences the Autorité des marches financiers (AMF) of Québecfr
ali.license_refAttribution - Pas d'Utilisation Commerciale - Pas de Modification CC BY-NC-NDfr
ali.license_ref.start_date2019-09-25fr
bul.rights.periodeEmbargo24 moisfr
Collection:Articles publiés dans des revues avec comité de lecture

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