eThesis - Kauppakorkeakoulun sähköiset gradut

» hse_ethesis_13333.pdf   koko: 958 KB (980882)

Objectives of the study: The objective of the study is to explore the challenges related to assuring CSR information while gathering knowledge about the current and future state of the service.

Academic background and methodology: The research about this subject is in its formative stages and thus, a qualitative research method is used to explain the phenomena. A framework is formed through the literature, and this is used as the basis of the empirical study. The framework is revised according to the empirical part and used to explain this phenomena.

Findings and conclusions: The challenges of third-party assurance are divided into two parts: the issues related to CSR reporting and issues directly related to assurance. CSR report and process quality, supplier and extended enterprise information and stakeholder involvement can create challenges to assurance. The usage of standards and clarity of assurance statement, assurance process, and assurance provider can cause challenges. Also, the role of assurance in the reporting organization can limit the effects from assurance. With the current challenges, CSR reporting and assuring are facing multiple future developments that aim to move the field closer to financial reporting and assuring. All in all, assurance is beneficial in creating credibility to stakeholders and improving the quality of CSR processes and reports.