Importance of sustainability report assurance reports: construction companies listed on the Mexico stock exchange
Abstract
The work reflects the importance of assurance reports issued by audit firms based on International Assurance Standards, based on the 2021 and 2022 sustainability information of 5 construction companies listed on the Mexican Stock Exchange.
Sustainability assurance work reviews and provides suggestions for improvement in environmental, social and governance (ESG) criteria, contributing to generating reliability and confidence in the reasonableness of the published data. However, ensuring reports is still voluntary, which is why not all companies choose to do so.
The research is qualitative, with an analytical approach and developed with tabulation of information. Analysis and evaluation using the case study technique and the documentary analysis instrument.
The results evaluate the implementation of improvements in annual reports by comparing advantages and disadvantages of ensuring or not ensuring sustainability reports.
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