Abstract
Corporate water disclosures have attracted increased interest from the investment community. However, our understanding of what interpretation users make of various components of water disclosures, such as the quantitative and qualitative dimensions, is rudimentary. Further, the role of assurance in the context of sustainability reporting in general and water accounting in particular is also poorly understood. The aims of this paper are (1) to provide an enhanced understanding of which factors users consider most important in evaluating the quality of corporate water stewardship and (2) to provide an enhanced understanding of the relative contribution of an independent assurance opinion. Using an experimental research design, results show that specific numerical items such water use efficiency drive the investment decision of non-professional investors. Furthermore, an independent auditor’s report has no significant effect on the investment decisions.
Original language | English |
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Title of host publication | EAA 2015 |
Subtitle of host publication | European Accounting Association 38th Annual Congress |
Place of Publication | Glasgow |
Publisher | European Accounting Association |
Number of pages | 1 |
Publication status | Published - 2015 |
Event | European Accounting Association Annual Congress (38th : 2015) - Glasgow, United Kingdom Duration: 28 Apr 2015 → 30 Apr 2015 |
Conference
Conference | European Accounting Association Annual Congress (38th : 2015) |
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Country/Territory | United Kingdom |
City | Glasgow |
Period | 28/04/15 → 30/04/15 |