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El Aseguramiento de los Informes de Sostenibilidad: Diferencias Sustanciales con la Auditoría de Cuentas (Sustainability Reports Assurance: Substantial Differences with Financial Auditing)

By Amaia Zubiaurre


<p>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.</p> <hr /><p>Junto al creciente inter&eacute;s de las empresas por comunicar su compromiso con la sostenibilidad, ha aumentado el aseguramiento de la informaci&oacute;n revelada, debido al inter&eacute;s de los grupos de inter&eacute;s 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 auditor&iacute;a de cuentas y el aseguramiento de memorias de sostenibilidad y en la descripci&oacute;n de los principales est&aacute;ndares internacionales en materia de aseguramiento. Finalmente, expondremos las principales cr&iacute;ticas al aseguramiento y algunas propuestas de mejora.</p> <p><strong>DOWNLOAD THIS PAPER FROM SSRN</strong>: <a href="" target="_blank"></a></p

Topics: Sustainability reports, assurance, auditing, ISAE 3000, AA1000AS, GRI, Informes de sostenibilidad, aseguramiento, auditoría financiera, ISAE 3000, AA1000AS, GRI, Social legislation, K7585-7595
Publisher: Oñati International Institute for the Sociology of Law
Year: 2015
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