Towards a framework for auditing environmental reports

A.E.M. Kamp

Research output: ThesisDoctoral Thesis

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Abstract

Audits of environmental reports first appeared about ten years ago. Both the number of environmental reports and the audit of these reports is still increasing. Audit firms perform a major part of these audits, but other professionals are also active in this field. Even today there are still important differences in the scope of these audits, in the audit procedures performed, in the structure of the audit report and in the way the opinion is formulated. This is confusing for readers of environmental reports. The different kinds of auditors should aim at more consistency in order to enhance credibility. In this thesis the various aspects common to all audits are identified. This general framework is further tailored using field evidence. In this way a framework is proposed for the audit of environmental reports that hopefully improves consistency and provides a basis for auditing in this continually changing field.
Original languageEnglish
QualificationDoctor of Philosophy
Awarding Institution
  • Tilburg University
Supervisors/Advisors
  • Wilschut, K.P.G., Co-promotor
  • Bac, Aad, Promotor
Award date15 Nov 2002
Place of PublicationTilburg
Publisher
Print ISBNs9056681087
Publication statusPublished - 2002

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    Kamp, A. E. M. (2002). Towards a framework for auditing environmental reports. CentER, Center for Economic Research.