The paper analyses the characteristics of the assurance engagement on the social and environmental report, focusing in particular on the two main approaches by which an assurance engagement can be carried out: the International Auditing and Assurance Standards Board approach, and the "AccountAbility" approach, which can be obtained from "ISAE 3000, Assurance Engagements other than Audits or REviews of Historical Financial Information" and "AA1000 Assurance Standard (AA1000AS)," respectively. The 2008 edition of AA1000AS is the subject of detailed inquiry because, in attempting to bring the two approaches closer together, it signifies an important step in a continually developing process. The paper's intent is to highlight that the characteristics of the social and environmental report, drawn up according to a specific standard (Italian GBS Standard or GRI Guidelines), or a combination of both, render assurance a complex process in which it is necessary to divide verification into different parts each with a distinct aim; however, it si not easy to rejoin verification for the single purpose of the assurance engagement.

Paris, A. (2010). I profili dell'assurance del rendiconto socio-ambientale. RIVISTA ITALIANA DI RAGIONERIA E DI ECONOMIA AZIENDALE, 11/12, 706-718.

I profili dell'assurance del rendiconto socio-ambientale

PARIS, ANNA
2010

Abstract

The paper analyses the characteristics of the assurance engagement on the social and environmental report, focusing in particular on the two main approaches by which an assurance engagement can be carried out: the International Auditing and Assurance Standards Board approach, and the "AccountAbility" approach, which can be obtained from "ISAE 3000, Assurance Engagements other than Audits or REviews of Historical Financial Information" and "AA1000 Assurance Standard (AA1000AS)," respectively. The 2008 edition of AA1000AS is the subject of detailed inquiry because, in attempting to bring the two approaches closer together, it signifies an important step in a continually developing process. The paper's intent is to highlight that the characteristics of the social and environmental report, drawn up according to a specific standard (Italian GBS Standard or GRI Guidelines), or a combination of both, render assurance a complex process in which it is necessary to divide verification into different parts each with a distinct aim; however, it si not easy to rejoin verification for the single purpose of the assurance engagement.
File in questo prodotto:
File Dimensione Formato  
IProfiliAssurance_Rirea.pdf

non disponibili

Tipologia: Post-print
Licenza: NON PUBBLICO - Accesso privato/ristretto
Dimensione 1.03 MB
Formato Adobe PDF
1.03 MB Adobe PDF   Visualizza/Apri   Richiedi una copia

I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.

Utilizza questo identificativo per citare o creare un link a questo documento: http://hdl.handle.net/11365/24477
 Attenzione

Attenzione! I dati visualizzati non sono stati sottoposti a validazione da parte dell'ateneo