Regulating Third Party Assurance Engagements on Sustainability Reports: Insights from the Swedish Case

European Company Law, Volume 11 (2014) / Issue 2

University of Oslo Faculty of Law Research Paper No. 2014-30

5 Pages Posted: 27 Jul 2014

See all articles by Amanda Sonnerfeldt

Amanda Sonnerfeldt

Department of Business Law, Lund University

Date Written: July 25, 2014

Abstract

It is a well-institutionalised notion that information subjected to assurance (audit) by third parties contributes to better quality information for decision making. In the field of sustainability reporting, who are providing assurance and how is quality regulated? What are the challenges of regulating sustainability assurance through standards? What role can hard law play to strengthen reporting and assurance as tools to support sustainable companies?

Suggested Citation

Sonnerfeldt, Amanda, Regulating Third Party Assurance Engagements on Sustainability Reports: Insights from the Swedish Case (July 25, 2014). European Company Law, Volume 11 (2014) / Issue 2; University of Oslo Faculty of Law Research Paper No. 2014-30. Available at SSRN: https://ssrn.com/abstract=2471522 or http://dx.doi.org/10.2139/ssrn.2471522

Amanda Sonnerfeldt (Contact Author)

Department of Business Law, Lund University ( email )

Box 117
SE-221 00 Lund, S-220 07
Sweden

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