| Summary: | 碩士 === 國立交通大學 === 管理科學系所 === 96 === More companies, citizens, governments, and NGOs recognize the value of sustainability reports and pay attention to the credibility and content of the sustainability reports they read.
Companies have to publish sustainability reports with robust external assurance that depends on the ethics, reputation, and competencies of assurance practitioners and the use of an international assurance standard in order to increase the credibility and effectiveness of their sustainability reports.
There are three kinds of international assurance standards now. Assurance practitioners, the enactors of national assurance standards, reporting organizations and their stakeholders have the problem that what the differences between the three international assurance standards are. The thesis therefore wants to research, analyze, and compare the contents of the three kinds of international assurance standards to solve the problems mentioned above and provide suggestions for the development of international assurance standards.
One conclusion of the research is that the use of both ISAE3000 and AA1000AS 2008 (draft) can provide more complete requirements and guidance, best conclusions that can fulfill the need of the users of sustainability reports. Another is that assurance practitioners, the enactors of national assurance standards have to use and refer both ISAE3000 and AA1000AS 2008 (draft).
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