CONCEPTS AND POLICIES OF SOCIAL AND ENVIRONMENTAL STANDARDS AND CORPORATE REPORTING PRACTICE
CONCEPTS AND POLICIES OF SOCIAL AND ENVIRONMENTAL STANDARDS AND CORPORATE REPORTING PRACTICE

Summary/Abstract: Social and environmental frameworks are now more than simply optional and voluntary reporting measures for economic entities, showing important progression toward standardized reporting. Recognizing this, will allow reporting, whether mandatory or voluntary, to adopt a more comprehensive and integrated approach in considering disclosure issues as part of corporate responsibilities. Using fundamental research and content analyze, we critically examined specific social and environmental frameworks and related assurance standards. We correlated the theoretical findings to practical appliance of corporate disclosure and assurance requirements. Results show that there are significant differences in voluntarily application of guidelines, principles, certification, and assurance standards

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