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European and International Standards for Social and Environmental Reporting
Abstract
The present chapter promotes the need for reporting improvement to support stakeholders' confidence. It presents, analyze and debate on the most used social and environmental reporting standards, as resulting from companies' activity. It confers a high importance to establishing the way that social and environmental information published by an entity is identified and quantified, in order to be included into financial statements. Through the empirical studies presented in this chapter, the theoretical findings are correlated with practical appliance of corporate disclosure and assurance requirements in terms of social and environmental approaches. Results show that there are significant differences in voluntarily application of guidelines, principles, certification, and assurance standards. Future trends support the development of a single set of standards for reporting social and environmental aspects in order to ensure the comparability and reliability for the stakeholders.
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