Assurance practices in Colombia’s non-financial sectors: enhancing sustainability report reliability

This research enhances the reliability of sustainability reports in Colombia’s mining–hydrocarbons, construction, and manufacturing sectors. Amid growing demands for corporate transparency, this study evaluates assurance practices and proposes a model for measuring sustainability report reliability....

Full description

Autores:

Hoyos Giraldo, Fanery Andrea
Delgado-Martínez, Edinson
Baeza Muñoz, María de los Ángeles

Tipo de recurso:

Article of investigation

Fecha de publicación:

2024

Institución:

Universidad Autónoma de Occidente

Repositorio:

RED: Repositorio Educativo Digital UAO

Idioma:

eng

OAI Identifier:

oai:red.uao.edu.co:10614/16163

Acceso en línea:

https://hdl.handle.net/10614/16163
https://doi.org/10.3390/su162310371
https://red.uao.edu.co/

Palabra clave:

Sustainability report
Audit
Internal assurance
External assurance
Combined assurance
Informe de sostenibilidad
Auditoría
Garantía interna
Garantía externa
Garantía combinada

Rights

openAccess

License

Derechos reservados - MDPI, 2024