Valoración por parte del mercado español del aseguramiento de la información no financiera

Referencias bibliográficas

• AccountAbility. (2008). AA1000 Assurance Standards 2008. London: AccountAbility UK.
• Ballou, B., Heitger, D. L., Landes, C. E. y Adams, M. (2006). The future of corporate sustainability reporting. Journal of Accountancy, 202, 65-74.
• Birkley, R., Michelon, G., Patten, D. y Sankara, J. (2016). Does assurance on CSR reporting enhance environmental reputation? An examination in the US context. Accounting Forum, 40(3), 143-152.
• Benschop, W. (2017). How do investors value assurance on Corporate Social Responsibility (CSR) Reports? Evidence from European listed companies. Master Thesis, Radboud University.
• Boiral, O. y Gendron, Y. (2011). Sustainable development and certification practices: Lessons learned and prospects. Business Strategy and the Environment, 20(5), 331-347.
• Braam, G. y Pieters, R. (2018). Corporate sustainability performance and assurance on sustainability reports: diffusion of accounting practices in the realm of sustainable development. Corporate Social Responsibility and Environmental Management, 25(2), 164-181.
• Brown-Liburd, H. y Zamora, V. (2015). The role of corporate social responsibility (CSR) assurance in investors’ judgments when managerial pay is explicitly tied to CSR performance. A Journal of Practice & Theory, 34(1), 75-96.
• Casey, R. y Grenier, J. (2015). Understanding and contributing to the enigma of corporate social responsibility (CSR) assurance in the United States. A Journal of Practice &Theory, 34(1), 97-130.
• Cheng, M., Green, W. y Co, J. C. (2015). The impact of strategic relevance and assurance of sustainability indicators on investors’ decisions. Auditing: A Journal of Practice &Theory, 34(1), 131-162.
• Cho, C., Michelon, G., Patten, D. y Roberts, R. (2014). CSR report assurance in the USA: an empirical investigation of determinants and effects. Sustainability Accounting, Management and Policy Journal, 5(2), 130-148.
• Craswell, A., Stokes, D. y Laughton, J. (2004). Auditor independence and fee dependence. Journal of Accounting and Economics, 33, 253-275.
• Cuadrado-Ballesteros, B., Martínez-Ferrero, J. y García-Sánchez, I. (2017) Mitigating information asymmetry through sustainability assurance: The role of accountants and levels of assurance. International Business Review, 26(6), 1.141-1.156.
• De Beelde, I. y Tuybens, S. (2015). Enhancing the credibility of reporting on corporate social responsibility in Europe. Business Strategy and the Environment, 24(3), 190-216.
• Deegan, C., Cooper, B. y Shelly, M. (2006). An investigation of TBL report assurance statements: Australian evidence. Australian Accounting Review, 16(2), 1-18.
• De Klerk, M., De Villiers, C. y Van Staden, C. (2015). The influence of corporate social responsibility disclosure on share prices. Evidence from the United Kingdom. Pacific Accounting Review, 27(2), 208-228.
• Eccles, R., y Krzus, M. (2010). One Report: Integrated Reporting for a Sustainable Strategy. United States of America: John Wiley & Sons.
• Edgley, C. R., Jones, M. y Solomon, J. (2010). Stakeholder inclusivity in social and environmental report assurance. Accounting, Auditing & Accountability Journal, 23(4), 532-557.
• EY. (2018). Novedades sobre información no financiera y diversidad. Recuperado de <https://www.ey.com/es/es/home/eynueva-ley-informacion-no-financiera-y-diversidad>.
• Fédération des Experts Comptables Européens (FEE). (2004). FEE call for action: Assurance for sustainability. Brussels, Belgium.
• Fernández-Feijoó, B., Romero, S. y RuizBlanco, S. (2012). Measuring quality of sustainability reports and assurance statements: characteristics of the high quality reporting companies. International Journal of Society Systems Science, 4(1), 5-27.
• Fuhrmann, S., Ott, C., Looks, E. y Guenther, T. W. (2017). The contents of assurance statements for sustainability reports and information asymmetry. Accounting and Business Research, 47(4), 369-400.
• Global Reporting Initiative (GRI). (2013). The external assurance of sustainability reporting. London: GRI.
• Global Reporting Initiative (GRI). (2016). G4 Sustainability Reporting Guidelines.
• Gürtürk, A. y Hahn, R. (2016). An empirical assessment of assurance statements in sustainability report: smoke screens or enlightening information? Journal of Cleaner Production, 136, 30-41.
• Hasan, M., Roebuck, P. y Simnett, R. (2003). An investigation of alternative report formats for communicating moderate levels of assurance. Auditing: A Journal of Practice and Theory, 22(2), 171-187.
• Hodge, K., Subramaniam, N. y Stewart, J. (2009). Assurance of sustainability report: Impact on report users’ confidence and perceptions of information credibility. Australian Accounting Review, 19(3), 178-194.
• Huggins, A., Green, W. y Simnett, R. (2011). Are greenhouse gas assurance engagements a natural domain of the auditing profession. Current Issues in Auditing, 5(2), 1-12.
• IAASB. (2013). ISAE 3000 (Revised), Assurance Engagements Other Than Audits or Reviews of Historical Financial Information. New York: International Federation of Accountants.
• Instituto Censores Jurados de Cuentas de España (ICJCE). (2019). Guía de Actuación n.º 47 sobre Encargos de Verificación del Estado de Información no Financiera. ICJCE.
• Kaspereit, T. y Lopatta, K. (2016). The value relevance of SAM’s corporate sustainability ranking and GRI sustainability reporting in the European stock markets. Business Ethics: A European Review, 25, 1-24.
• Jones, M. y Solomon, J. (2010). Social and environmental report assurance: Some interview evidence. Accounting Forum, 34(1), 20-31.
• Kolk, J. y Perego, P. (2010). Determinants of the adoption of sustainability assurance statements: an international investigation. Business Strategy and the Environment, 19(3), 182-198.
• Leuz, C. y Verrecchia, R. (2000). The economic consequences of increased disclosure. Journal of Accounting Research, 38, 91-124.
• Lourenço, I., Callen, J., Branco, M., Curto, J. y Eugenio, T. (2012). How does the market value corporate sustainability performance? Journal of Business Ethics, 108, 417-428.
• Manetti, G. y Toccafondi, S. (2012). The role of stakeholders in sustainability reporting assurance. Journal of Business Ethics, 107(3), 363-377.
• Martínez-Ferrero, J. y García-Sánchez, I. (2017). Sustainability assurance and cost of capital: Does assurance impact on credibility of corporate social responsibility information? Business Ethics: A European review, 26(3), 223-239.
• Martínez-Ferrero, J., García-Sánchez, I. y Ruiz-Barbadillo, E. (2018). The quality of sustainability assurance reports: the expertise and experience of assurance providers as determinants. Business Strategy and the Environment, 27(8), 1.181-1.196.
• Moroney, R., Windsor, C. y Aw, Y. (2012). Evidence of assurance enhancing the quality of voluntary environmental disclosures: An empirical analysis. Accounting & Finance, 52(1), 903-939.
• O’Dwyer, B. y Owen, D. (2005). Assurance statements practice in environmental, social and sustainability reporting: A critical evaluation. British Accounting Review, 37(2), 205-229.
• O’Dwyer, B., Owen, D. y Unerman, J. (2011). Seeking legitimacy for new assurance forms: The case of assurance on sustainability reports. Accounting, Organizations and Society, 36(1), 31-52.
• Ohlson, J. (1995). Earnings, book values, and dividends in equity valuation. Contemporary Accounting Research, 28(4).
• Perego, P. (2009). Causes and consequences of choosing different assurance providers: An international study of sustainability reporting. International Journal of Management, 26(3), 412-425.
• Perego, P. y Kolk, A. (2012). Multinationals’ accountability on sustainability: The evolution of third-party assurance of sustainability reports. Journal of Business Ethics, 110(1), 173-190.
• Peters, G. y Romi, A. (2015). The association between sustainability governance characteristics and the assurance of corporate sustainability reports. Auditing: A Journal of Practice and Theory, 34(1), 163-198.
• Pflugrath, G., Roebuck, P. y Simnett, R. (2011). Impact of assurance and assurer’s professional affiliation on financial analysts’ assessment of credibility of corporate social sustainability information. Auditing: A Journal of Practice and Theory, 30(3), 239-254.
• Registro de Economistas Auditores del Consejo General de Economistas (REA-REGA). (2019). Guía de Actuación 14 sobre Informe de verificación independiente del Estado de Información no Financiera.
• Seguí-Mas, E., Bollas-Araya, H. y PoloGarrido, F. (2015). Sustainability assurance on the biggest cooperatives of the world: An analysis of their adoption and Quality. Annals of Public and Cooperative Economics, 86(2), 363-383.
• Sierra, L., Zorio, A. y García-Benau, M. A. (2013). Sustainable development and assurance of corporate social responsibility reports published by Ibex-35 companies. Corporate Social Responsibility and Environmental Management, 20(6), 359-370.
• Simnett, R., Vanstraelen, A. y Chua, W. (2009). Assurance on sustainability reports: An international comparison. The Accounting Review, 84(3), 937-967.
• Suchman, M. C. (1995). Managing Legitimacy Strategic and Institutional Approaches. Academy of Management Review, 20, 571-610.
• Vaz Ogando, N., Ruiz Blanco, S. y Fernández-Feijoó, B. (2018). A Provider’s Approach to the Assurance Market of Sustainability Reports in Spain. Administrative Sciences,8(3), 28.
• World Business Council for Sustainable Development (WBCSD). (2017). Reporting matters. Striking a balance between disclosure and engagement. WBCSD 2017 Report.
• Zorio, A., García-Benau, M. y Sierra, L. (2013). Sustainability development and the quality of assurance reports: Empirical evidence. Business Strategy and the Environment, 22(1), 484-500.