THE QUALITY OF VOLUNTARY SUSTAINABILITY REPORT ASSURANCE STATEMENTS: EVIDENCE FROM FORTUNE GLOBAL 500

Number of companies adopting sustainability report assurance is increasing rapidly. Prior researches have explored factors that might drive companies to voluntary adopt assurance on their sustainability reports. But, few researches focus on the quality of sustainability report assurance statements provided. The first objective of this research is to investigate how the quality of assurance statement differs among different assurance providers. The second objective of the research is to explore whether quality of assurance statement is jointly affected by national legal environment where company is located and the company’s choice of assurance provider. Population of this Research is Fortune Global 500 Companies 2014 list. Final sample of this research is 135 companies. Independent sample t-test is used to test how the quality of assurance statement differs among different assurance providers. Multivariate regression analysis is used to test whether quality of assurance statement is jointly affected by national legal environment and assurance provider. The analysis’ result indicates that national legal environment has a negative and significant effect on assurance statement quality. Assurance provider also has a negative and significant effect on quality of assurance statement, while industry has a negative and slightly significant effect on it

Quality assurance in transnational higher education : a case study of the tropEd network

Transnational or cross-border higher education has rapidly expanded since the 1980s. Together with that expansion issues on quality assurance came to the forefront. This article aims to identify key issues regarding quality assurance of transnational higher education and discusses the quality assurance of the tropEd Network for International Health in Higher Education in relation to these key issues.; Literature review and review of documents.; From the literature the following key issues regarding transnational quality assurance were identified and explored: comparability of quality assurance frameworks, true collaboration versus erosion of national education sovereignty, accreditation agencies and transparency. The tropEd network developed a transnational quality assurance framework for the network. The network accredits modules through a rigorous process which has been accepted by major stakeholders. This process was a participatory learning process and at the same time the process worked positive for the relations between the institutions.; The development of the quality assurance framework and the process provides a potential example for others

An investigation of the corporate responsibility report assurance statements of the Big Four banks in Australia

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 JEL Codes:G21, M14, M4

Training, Quality Assurance Factors, and Tools Investigation: a Work Report and Suggestions on Software Quality Assurance

Previously, several research tasks have been conducted, some observations were obtained, and several possible suggestions have been contemplated involving software quality assurance engineering at NASA Johnson. These research tasks are briefly described. Also, a brief discussion is given on the role of software quality assurance in software engineering along with some observations and suggestions. A brief discussion on a training program for software quality assurance engineers is provided. A list of assurance factors as well as quality factors are also included. Finally, a process model which can be used for searching and collecting software quality assurance tools is presented

Quality assurance

The concept of quality assurance refers more specifically to the process of objectifying and clearly enunciating goals, and providing means of assessing the outcomes. In this article the author mentions four fundamental elements of quality assurance which should be applied in the medical profession in Malta. These elements should relate to professional performance, resource utilisation, risk management and patient satisfaction. The aim of the medical professionals in Malta is to provide the best medical practice possible of which the patient may be truly satisfied.peer-reviewe

An Assurance Framework for Independent Co-assurance of Safety and Security

Integrated safety and security assurance for complex systems is difficult for many technical and socio-technical reasons such as mismatched processes, inadequate information, differing use of language and philosophies, etc.. Many co-assurance techniques rely on disregarding some of these challenges in order to present a unified methodology. Even with this simplification, no methodology has been widely adopted primarily because this approach is unrealistic when met with the complexity of real-world system development. This paper presents an alternate approach by providing a Safety-Security Assurance Framework (SSAF) based on a core set of assurance principles. This is done so that safety and security can be co-assured independently, as opposed to unified co-assurance which has been shown to have significant drawbacks. This also allows for separate processes and expertise from practitioners in each domain. With this structure, the focus is shifted from simplified unification to integration through exchanging the correct information at the right time using synchronisation activities

Product Assurance Targeted to Meet Mission Objectives

Topics concerning the Common Lunar Lander for the Space Exploration Initiative are covered and include the following: product assurance tools and supports; project goals; and product assurance structured for optimal payback