Determinants of voluntary assurance on sustainability reports : an empirical analysis
Klaus Ruhnke; Alexander Gabriel
| Year of publication: |
2013
|
|---|---|
| Authors: | Ruhnke, Klaus ; Gabriel, Alexander |
| Published in: |
Journal of business economics : JBE. - Berlin : Springer, ISSN 0044-2372, ZDB-ID 201074-4. - Vol. 83.2013, 9, p. 1063-1091
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| Subject: | Voluntary assurance | Global Reporting Initiative (GRI) | Sustainability report | Principal-agent theory | Signalling | Nachhaltigkeitsbericht | Sustainability reporting | Corporate Social Responsibility | Corporate social responsibility | Berichtswesen | Reporting | Nachhaltige Entwicklung | Sustainable development | Prinzipal-Agent-Theorie | Agency theory | Umweltbericht | Environmental reporting | Selbstverpflichtung | Voluntary agreement |
| Extent: | graph. Darst. |
|---|---|
| Type of publication: | Article |
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10010204634