El Aseguramiento de los Informes de Sostenibilidad: Diferencias Sustanciales con la Auditoría de Cuentas (Sustainability Reports Assurance: Substantial Differences with Financial Auditing)
Keywords:
Sustainability reports, assurance, auditing, ISAE 3000, AA1000AS, GRI, Informes de sostenibilidad, aseguramiento, auditoría financieraAbstract
Besides the growing interest of companies to communicate their commitment to sustainability, assurance of the information disclosed has increased, due to the interest of the stakeholders to know their reliability. Initially, we will explain the concept and benefits of sustainability reporting assurance. Subsequently, we will focus on the differences between the financial audit and sustainability reports assurance and the description of the main international report assurance statements. Finally, we will explain the main criticisms of assurance and some proposals for improvement.
Junto al creciente interés de las empresas por comunicar su compromiso con la sostenibilidad, ha aumentado el aseguramiento de la información revelada, debido al interés de los grupos de interés por conocer su fiabilidad. Inicialmente, explicaremos el concepto y las ventajas del aseguramiento de los informes de sostenibilidad. Posteriormente, nos centraremos en las diferencias existentes entre la auditoría de cuentas y el aseguramiento de memorias de sostenibilidad y en la descripción de los principales estándares internacionales en materia de aseguramiento. Finalmente, expondremos las principales críticas al aseguramiento y algunas propuestas de mejora.
DOWNLOAD THIS PAPER FROM SSRN: http://ssrn.com/abstract=2690158
Downloads
Downloads:
PDF 97
Downloads
Published
How to Cite
Issue
Section
License
OSLS strictly respects intellectual property rights and it is our policy that the author retains copyright, and articles are made available under a Creative Commons licence. The Creative Commons Non-Commercial Attribution No-Derivatives licence is our default licence, further details available at https://creativecommons.org/licenses/by-nc-nd/4.0 If this is not acceptable to you, please contact us.
The non-exclusive permission you grant to us includes the rights to disseminate the bibliographic details of the article, including the abstract supplied by you, and to authorise others, including bibliographic databases, indexing and contents alerting services, to copy and communicate these details.
For information on how to share and store your own article at each stage of production from submission to final publication, please read our Self-Archiving and Sharing policy.
The Copyright Notice showing the author and co-authors, and the Creative Commons license will be displayed on the article, and you must agree to this as part of the submission process. Please ensure that all co-authors are properly attributed and that they understand and accept these terms.