The developing importance of assurance on sustainable reporting is emphasised. (Perego, 2009)
As bodies such as accountability and the global reporting initiative recommend the corporate social disclosure should be asured. (Kolk and Perego, 2010)
CSD assurance is important in validating CSD and enhancing its credibility and stakeholder confidence.
This paper contributes to this emerging area through a systematic investigation of stakeholder demand for, and perceptions of, CSD assurance within a sampling frame which recognises the diverse stakeholder groups that firms face when developing CSD reporting strategies. (Azzone et al., 1997)