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....
- 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