Planning and Evaluation of Assurance Services for Sustainability Reporting: An Evidential Reasoning Approach

ABSTRACT

This study develops a framework for planning, performing, and evaluating evidence obtained to assess and control the risks of providing assurance on sustainability reports. Sustainability reporting, or corporate sustainability reporting (CSR), provides stakeholders with important information on both financial and non-financial factors related to environmental, social, and economic performance. Importantly, the presented framework is developed from both a Bayesian (probability-based theory) and Belief Function (Dempster-Shafer theory) perspective. This facilitates application ...more