Abstract
IMPACT The main implication stemming from this study is that when profit and public value logics coexist, a voluntary audited SR can be considered a component of a broad strategic vision, where reliable non-financial information can enhance relationships with stakeholders and support decision-making processes. A further implication is that the inherent limitations of limited assurance can be counter-balanced by synergic effects due to its intrinsic relationships with the outcomes of financial report audits. Finally, from a practitioner’s perspective, the term ‘sustainability report’ can be considered an umbrella term that encompasses Sustainable Development Goals.
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