Titolo The assurance of non-financial disclosure: A longitudinal analysis of the academic and professional literature Periodico Financial reporting Anno: 2021 - Fascicolo: 2 - Pagina iniziale: 5 - Pagina finale: 44
Various studies argue that non-financial information is particularly relevant for business stakeholders. To reduce the risks related to information asymmetries and "window dressing" practices and to enhance the credibility of non-financial information, the need for assurance has arisen.