Examining annual report user responses to qualitative, narrative and assurance disclosures related to water reporting

Research output: Chapter in Book/Report/Conference proceedingConference abstract

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 languageEnglish
Title of host publicationEAA 2015
Subtitle of host publicationEuropean Accounting Association 38th Annual Congress
Place of PublicationGlasgow
PublisherEuropean Accounting Association
Number of pages1
Publication statusPublished - 2015
EventEuropean Accounting Association Annual Congress (38th : 2015) - Glasgow, United Kingdom
Duration: 28 Apr 201530 Apr 2015

Conference

ConferenceEuropean Accounting Association Annual Congress (38th : 2015)
CountryUnited Kingdom
CityGlasgow
Period28/04/1530/04/15

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