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  • Accountancy Research
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    Original URL path: http://www.accountancyresearch.nl/index.php/component/mailto/?tmpl=component&template=beez5&link=5e7f1a4a472f183f2e05571bdf8337d7e196b74a (2014-12-07)
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  • Sustainability Reporting
    overlap between these two categories Of the 36 companies in total 27 publish a sustainability report of which 17 from the Dutch AEX and 10 included in the Transparency benchmark only These reports are regarded as the best available in the Netherlands The research results show that in relation to the quality characteristic of relevance most of the sustainability reports address stakeholderdialogue but fail to address the impact on the content of the sustainability report or to address the actions as a result of stakeholderdialogue In relation to the quality characteristic understandability half of the sustainability reports lack a logical structure of the sustainabiiliy report policy targets management performance and lack focus It is therefore difficult to identify the key message within the sustainability report Tables and graphics are understandable and include an explanation of developments in time as well as a link to the policy and targets but often lack an explanation of definitions and measurementmethods This also impacts the quality characteristic of comparability Almost half of the sustainability reports fail to properly allow for comparison because goals have not been translated into measurable targets goals have been adapted compared to previous years definitions and measurements are not clear

    Original URL path: http://www.accountancyresearch.nl/index.php/research/sustainability-reporting (2014-12-07)
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  • University of Strathclyde
    Search You are here Home Research University of Strathclyde Navigation Accountancy Research Award Duurzaam Lintje Dr Nancy Kamp Roelands RA MA Current projects Former Projects Ernst Young Publications Research Sustainability Reporting University of Strathclyde Thesis Towards a framework Awards Search

    Original URL path: http://www.accountancyresearch.nl/index.php/research/university-of-strathclyde (2014-12-07)
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  • Research
    part describes the various research projects that have recently been performed as well as on her thesis which formed the basis for the Dutch Assurance Standard on Assurance Engagement Related

    Original URL path: http://www.accountancyresearch.nl/index.php/research?tmpl=component&print=1&page= (2014-12-07)
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  • Accountancy Research
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    Original URL path: http://www.accountancyresearch.nl/index.php/component/mailto/?tmpl=component&template=beez5&link=3f217a29381cd61291f52a883b76c308b793c3fd (2014-12-07)
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  • Thesis: Towards a framework
    An audit that provides only assurance on the accuracy of the data included is misleading Completeness and a fair presentation of all material issues are important as well It is also confusing to provide assurance only on the accuracy of the data at corporate level without also having assessed the accuracy of the data at site level Audits of environmental reports first appeared just over 15 years ago Both the number of environmental reports and the audit of these reports is still increasing Audit firms perform a major part of these audits But other professionals are also active in this field Even today there are still important differences in the scope of these audits in the audit procedures performed in the structure of the audit report and in the way the opinion is formulated This is confusing for readers of environmental reports Differences in expectations regarding the audit may eventually lead to a loss of confidence in the auditor The different kinds of auditors should therefore aim at more consistency in order to enhance credibility In this thesis the various aspects common to all audits are identified This general framework is further tailored using field evidence Audit reports within European

    Original URL path: http://www.accountancyresearch.nl/index.php/thesis-towards-a-framework?tmpl=component&print=1&page= (2014-12-07)
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  • Accountancy Research
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    Original URL path: http://www.accountancyresearch.nl/index.php/component/mailto/?tmpl=component&template=beez5&link=d3b5260937aca779cd2bf39cf4a212252435fa12 (2014-12-07)
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  • Sinninghe Damsté Award 1997
    You are here Home Awards Sinninghe Damsté Award 1997 Navigation Accountancy Research Award Duurzaam Lintje Dr Nancy Kamp Roelands RA MA Current projects Former Projects Ernst Young Publications Research Thesis Towards a framework Awards Search Sinninghe Damsté Award 1997 1997

    Original URL path: http://www.accountancyresearch.nl/index.php/awards/31-sinninghe-damste-award-1997 (2014-12-07)
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