Key points are not available for this paper at this time.
The paper seeks to evaluate the extent to which verification statements appearing in published corporate environmental reports promote organizational transparency and the empowerment of external parties. To this end, a detailed content analysis was performed on such statements appearing in reports short-listed for the Association of Chartered Certified Accountants Environmental Reporting Awards for the first seven years of the scheme since its inception in 1991/92. Key issues focused upon included those of verifier independence, degree of rigour applied to verification work, whether the performance dimension is meaningfully addressed in verification statements and the extent to which such statements may be considered to ‘add value’ for external constituencies. Our analysis of the basic characteristics of these ‘leading edge’ statements raises fundamental questions concerning the independence of verification. There is much evidence of auditee control over the process, with an overriding emphasis on the environmental management systems at the expense of commentary on performance-based ‘first order’ audit. The disturbing conclusion revealed is that current verification practice exhibits a ‘managerial turn’ rather than representing corporate commitment to external transparency and accountability. Copyright © 2000 John Wiley & Sons, Ltd and ERP Environment
Ball et al. (Sat,) studied this question.