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An investigation of TBL report assurance statements: Australian evidence
journal contribution
posted on 2023-05-20, 13:33 authored by Craig DeeganCraig Deegan, Cooper, BJ, Shelley, MThis study investigates current practice relating to the provision of triple bottom line (TBL) report assurance statements. In undertaking the analysis, a database was constructed of companies that have released TBL reports accompanied by third‐party assurance statements. The results of the research show that in Australia there is great variability in the contents of TBL assurance statements. Arguably, the great variation in practice raises questions about the usefulness, or “value‐add”, of TBL report assurance statements.
History
Publication title
Australian Accounting ReviewVolume
16Issue
39Pagination
2-18ISSN
1035-6908Department/School
TSBEPublisher
Wiley-Blackwell Publishing AsiaPlace of publication
AustraliaRights statement
Copyright 2006 CPA AustraliaRepository Status
- Restricted