Threats to Independence in Assurance of Sustainability Reports

作     者：Janaína Borges de Almeida Wilde Gomes Araújo 

作者机构：Federal University of TocantinsPalmasBrazil 

出 版 物：《Journal of Tourism and Hospitality Management》 (旅游与酒店管理（英文版）)

年 卷 期：2018年第6卷第1期

页      面：28-37页

学科分类：06[历史学] 

主　　题：independence assurance sustainability 

摘      要：A growing number of companies are submitting their sustainability reports to an external assurance ***,this fact is raising theoretical questions regarding the independence of the assurance *** this context,the objective of this work is to verify how it is possible to threat the independence in assurance of sustainability *** research is bibliographical and *** sustainability reports were analyzed from 2007 to *** case is the enterprise Vale *** result shows that there was no concomitant execution of audit and assurance services by the company;there are approaches to reporting independence,either in the title or in a specific paragraph;it exists an identification of the recipient,varying between board of directors,shareholders and other interested parties,nevertheless,throughout 2013-2014,there was no *** issued from 2013 to 2016 show that improvements need to be made by the assured *** in these cases is questionable,since the assurer may act as a consultant,which demonstrates management *** audit of the financial statements and assurance services may cause an impression of threats to independence;however,the results did not show it in the analyzed *** researches concerning assurance of sustainability reports independence are recommended.