An investigation of the corporate responsibility report assurance statements of the Big Four banks in Australia
Choon-Yin Sam and
Paul N. C. Tiong
EconStor Open Access Articles, 2015, 3-14
The corporate responsibility report demonstrates an organisation’s commitment to sustainability. Currently, not much is known about the quality of the assurance statements of the corporate responsibility reports of banks in Australia. This research study fills the gap in the literature by investigating the corporate responsibility report assurance statements of the Big Four banks in Australia. The assurance statements are evaluated against the criteria provided by O’Dwyer and Owen (2005) and Perego and Kolk (2012). The results reveal that although the assurance statements, on average, meet the criteria highly, there are areas that need improvement.
Keywords: assurance; bank; AA1000AS; ASAE 3000; ISAE 3000 (search for similar items in EconPapers)
JEL-codes: G21 M14 M41 (search for similar items in EconPapers)
References: View references in EconPapers View complete reference list from CitEc
Citations Track citations by RSS feed
Downloads: (external link)
This item may be available elsewhere in EconPapers: Search for items with the same title.
Export reference: BibTeX
RIS (EndNote, ProCite, RefMan)
Persistent link: https://EconPapers.repec.org/RePEc:zbw:espost:108382
Access Statistics for this article
More articles in EconStor Open Access Articles from ZBW - Leibniz Information Centre for Economics Contact information at EDIRC.
Bibliographic data for series maintained by ZBW - Leibniz Information Centre for Economics ().