Assurance of the Leading UK Food Retailers Corporate Social Responsibility / Sustainability Reports

Jones, Peter ORCID: 0000-0002-9566-9393, Hillier, David and Comfort, Daphne (2014) Assurance of the Leading UK Food Retailers Corporate Social Responsibility / Sustainability Reports. Corporate Governance: The International Journal of Business in Society, 14 (1). pp. 130-138. doi:10.1108/CG-03-2011-0027

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Abstract

This paper is to offer an exploratory assessment of the employment of assurance in the Corporate Social Responsibility (CSR)/Sustainability reports published by the UK's top ten food retailers. The findings reveal considerable variation in the nature and the scope of the assurance processes undertaken, at best the accent is on limited assurance and some concerns are expressed about the independence of the assessment process. The paper concludes that these concerns can be seen to reduce the reliability and credibility of the assurance process.

Item Type:	Article
Article Type:	Article
Additional Information:	This article is © Emerald Group Publishing and permission has been granted for this version to appear here http://eprints.glos.ac.uk/id/eprint/1043. Emerald does not grant permission for this article to be further copied/distributed or hosted elsewhere without the express permission from Emerald Group Publishing Limited.
Uncontrolled Keywords:	Corporate social responsibility, Sustainability, Assurance, UK food retailers
Related URLs:	Publisher
Subjects:	H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management > HD60 Social responsibility in business H Social Sciences > HF Commerce
Divisions:	Schools and Research Institutes > School of Business, Computing and Social Sciences
Research Priority Areas:	Applied Business & Technology
Depositing User:	Susan Turner
Date Deposited:	09 Dec 2014 17:01
Last Modified:	05 Aug 2023 12:47
URI:	https://eprints.glos.ac.uk/id/eprint/1043

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