Enhancing the Credibility of Reporting on Corporate Social Responsibility in Europe
研究了影响欧洲企业是否对CSR报告进行鉴证以及选择鉴证方的因素，发现规模和媒体可见性显著影响鉴证决策，而行业影响较小。
Abstract This paper studies variables that have an effect on the choice of whether or not reports on corporate social responsibility are assured and who is selected to provide assurance. Such assurance reports increase the credibility of environmental and social reporting. In a European sample we observe some differences from previous research. Overall, industry effects seem small, but size and media visibility have a significant impact on assuring CSR reports. It seems that companies differentiate less between auditors and consultants. Copyright © 2013 John Wiley & Sons, Ltd and ERP Environment