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