Sulaiman Aliyu - Academia.edu (original) (raw)

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Research paper thumbnail of The state of sustainability reporting assurance in the United Kingdom: perspectives of assurance providers and stakeholders

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...

Research paper thumbnail of The state of sustainability reporting assurance in the United Kingdom: perspectives of assurance providers and stakeholders

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...

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