Materiality and external assurance in corporate sustainability reporting: an exploratory case study of the UK construction industry

Jones, Peter, Comfort, Daphne and Hillier, David (2018) Materiality and external assurance in corporate sustainability reporting: an exploratory case study of the UK construction industry. World Review of Entrepreneurship, Management and Sustainable Development, 14 (4). pp. 454-472. ISSN 1746-0573

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Abstract

The aims of this paper are to provide a preliminary examination of the extent to which the UK’s leading construction companies are reporting embracing materiality and commissioning independent external assurance as part of their sustainability reporting processes and to offer some wider reflections on materiality and external assurance in sustainability reporting. The information for the paper is drawn from the top 20 UK construction companies’ corporate websites. The paper reveals that only a minority of the UK’s top 20 construction companies had embraced materiality or commissioned independent external assurance as an integral part of their sustainability reporting processes. This can be seen to reduce the reliability and credibility of the construction companies sustainability reports. The paper provides an accessible review of the extent to which the UK’s leading construction companies are currently reporting embracing materiality and commissioning external assurance as part of their sustainability reporting processes.

Item Type: Article
Article Type: Article
Uncontrolled Keywords: sustainability; materiality; external assurance; construction companies; UK.
Subjects: H Social Sciences > HF Commerce > HF5001 Business
H Social Sciences > HF Commerce > HF5001 Business > HF5387 Business Ethics
Divisions: Schools and Research Institutes > School of Business and Technology > Business & Enterprise Management
Research Priority Areas: Applied Business & Technology
Depositing User: Anne Pengelly
Date Deposited: 13 Aug 2018 08:40
Last Modified: 13 Aug 2018 08:45
URI: http://eprints.glos.ac.uk/id/eprint/5768

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