全球智库信息集成服务系统

Whilst the testing of environmental and sustainability reporting is widespread in the Anglo-American world, this form of external examination has not yet become broadly established in Germany. But representatives of NGOs and administration as well as accountants call for a review of the data and information in these reports. Is a sustainability report that has been tested by accountants more credible? Or is it the report style and the disclosure of aims and achieved objectives, but also of problem situations, errors and areas of tension, which make a credible report? The study “More credibility through testing? – An international analysis of the benefits of testing in environmental and sustainability reporting” by Jens Clausen and Thomas Loew supports the discussion about the benefits of and need for testing with objective arguments. The strategies linked to testing, the effect, the benefit to companies and testers and the related framework conditions are analysed and contrasted with the time and expense involved.