Sulaiman Aliyu - Academia.edu (original) (raw)
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Papers by Sulaiman Aliyu
Sustainability reporting assurance is considered as a practice that enhances the credibility and ... more Sustainability reporting assurance is considered as a practice that enhances the credibility and quality of reported information (Dando and Swift, 2003; ACCA, 2004). However, studies have found significant variances and inconsistencies that exist across assurance statements but little attention has been paid to understanding more about the nature of the variances beyond the examination of assurance statements. The apparent variances affect the ability of sustainability assurance to deliver robust levels of stakeholder accountability; as such a detailed exploration behind the dynamics of stakeholder consideration in the practice is required. Hence, this study presents an updated and expanded assessment of sustainability reporting assurance practices by adopting a three-stage mixed methods investigative approach. The first stage is a content analysis of assurance statements published by FTSE350 companies using a specifically developed evaluation template. Core elements such as scope o...
Sustainability reporting assurance is considered as a practice that enhances the credibility and ... more Sustainability reporting assurance is considered as a practice that enhances the credibility and quality of reported information (Dando and Swift, 2003; ACCA, 2004). However, studies have found significant variances and inconsistencies that exist across assurance statements but little attention has been paid to understanding more about the nature of the variances beyond the examination of assurance statements. The apparent variances affect the ability of sustainability assurance to deliver robust levels of stakeholder accountability; as such a detailed exploration behind the dynamics of stakeholder consideration in the practice is required. Hence, this study presents an updated and expanded assessment of sustainability reporting assurance practices by adopting a three-stage mixed methods investigative approach. The first stage is a content analysis of assurance statements published by FTSE350 companies using a specifically developed evaluation template. Core elements such as scope o...