Research Article
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Article title
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Abstract
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Keywords
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Relevance to practice
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1. Introduction
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2. Law, legislation and standard-setting relevant to sustainability assurance engagements and previous research
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2.1. Corporate Sustainability Reporting Directive and assurance
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2.1.2. Dutch implementation decree of the CSRD
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2.1.3. European regulators guidance on sustainability assurance
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2.1.4. International Standard on Sustainability Assurance 5000 and the Dutch Standard 3810N
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2.2. Previous research
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3. Results empirical research
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3.1. Research sample and methodology
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3.2. The sustainability assurance market of Dutch listed AEX, AMX and AScX companies
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3.2.1. Sustainability assurance engagements
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3.2.2. The auditors and their domicile
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3.3. Characteristics of the assurance engagement
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3.3.1. Subject matter of the assurance engagement
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3.3.2. Level of assurance
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3.3.3. Criteria to assess the subject matter
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3.4. Communication on the sustainability assurance engagement
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3.4.1. Addressee of the assurance report
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3.4.2. Key assurance matters
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3.4.3. Emphasis of matter paragraph
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3.4.4. Conclusion paragraph in the sustainability assurance report
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Qualifications
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Form of the conclusion
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4. Reflections and conclusion
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Acknowledgements
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References
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Appendix 1
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