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Auditing and Sustainability

  • Living reference work entry
  • First Online:
Encyclopedia of Sustainable Management

  • 61 Accesses

Synonyms

Sustainability assurance, Sustainability reporting standards, Sustainability auditing standards.

Definition

Sustainability performance data has become a crucial decision-making criterion for investors. Due to the increasing relevance of nonfinancial information, in particular about environmental, social, and governance (ESG) aspects, sustainability performance data has become a powerful tool for both shareholders’ and stakeholders’ decision-making. Independent external assurance is a key way for increasing the credibility of sustainability reporting and, indirectly, of the companies’ reported performance. External assessment of sustainability disclosure processes and reports can give users greater confidence in the quality of such data and therefore promote its usage, as it is the case for historical financial figures. However, despite its relevance and materiality, and the increasing public expectation of accuracy of the information displayed in sustainability reports,...

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Author information

Authors and Affiliations

  1. ISCAP – School of Accounting and Administration of Porto, Porto, Portugal

    Maria do Céu Ribeiro

  2. FEP.UP – School of Economics and Management, University of Porto, Porto, Portugal

    João Oliveira

Authors
  1. Maria do Céu Ribeiro
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  2. João Oliveira
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Corresponding author

Correspondence to Maria do Céu Ribeiro .

Editor information

Editors and Affiliations

  1. London Metropolitan University, Guildhall Faculty of Business and Law London Metropolitan University, London, UK

    Samuel Idowu

  2. Cologne Business School, Ingolstadt, Germany

    René Schmidpeter

  3. College of Business, Loyola University New Orleans, New Orleans, LA, USA

    Nicholas Capaldi

  4. International Training Centre of the IL, International Labor Organization, Turin, Italy

    Liangrong Zu

  5. Department of Economics, Society and Politics, University of Urbino Carlo Bo, Urbino, Italy

    Mara Del Baldo

  6. Instituto Politécnico da Guarda, Guarda, Portugal

    Rute Abreu

Section Editor information

  1. Ethics, Gender and Sustainability Research Group, Economics and Business Department, University of Almería, Almería, Spain

    Pedro Antonio Martín-Cervantes

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Ribeiro, M.d.C., Oliveira, J. (2022). Auditing and Sustainability. In: Idowu, S., Schmidpeter, R., Capaldi, N., Zu, L., Del Baldo, M., Abreu, R. (eds) Encyclopedia of Sustainable Management. Springer, Cham. https://doi.org/10.1007/978-3-030-02006-4_756-1

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  • DOI: https://doi.org/10.1007/978-3-030-02006-4_756-1

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  • Publisher Name: Springer, Cham

  • Print ISBN: 978-3-030-02006-4

  • Online ISBN: 978-3-030-02006-4

  • eBook Packages: Living Reference Business and ManagementReference Module Humanities and Social SciencesReference Module Business, Economics and Social Sciences

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