Evaluating innovative assurance practices for sustainability reporting

评估可持续发展报告的创新保证实践

• 批准号: DP230102083
• 负责人: Prof Roger Simnett
• 金额: $ 20.15万
• 依托单位: Deakin University
• 依托单位国家: 澳大利亚
• 项目类别: Discovery Projects
• 财政年份: 2023
• 资助国家: 澳大利亚
• 起止时间: 2023-05-01 至 2026-04-30
• 项目状态: 未结题
• 来源: https://dataportal.arc.gov.au/RGS/Web/Grants/DP230102083
• 关键词: Evaluating; innovative; assurance; practices; sustainability

While entities are today accountable for and report on a broader range of social and environmental issues, such enhanced reporting must be credible to be relied upon. Evaluating settings where innovative credibility-enhancing mechanisms are proposed or disclosed, this project aims to explore the efficacy of these evolving mechanisms and their impact on information quality and users. This project is expected to make significant contributions in identifying and evaluating best practice credibility-enhancing techniques and informing policy and standard-setting options in Australia and overseas. The benefits include higher quality and more reliable disclosures resulting in better resource allocation decisions and informed policy determinations.

虽然各实体今天对更广泛的社会和环境问题负责并提出报告，但这种强化的报告必须可信，可以依赖。本项目旨在评估提出或披露创新的能力增强机制的环境，探讨这些不断发展的机制的效力及其对信息质量和用户的影响。预计该项目将在确定和评价最佳做法、提高可行性的技术以及为澳大利亚和海外的政策和标准制定备选办法提供信息方面作出重大贡献。其好处包括更高质量和更可靠的披露，从而更好地作出资源分配决定和知情的政策决定。