Iver Drabaek

Ethical dilemmas and paradoxes in assurance practice

A new approach that acknowledges compromise, trust and relationality

• Broschiertes Buch

Produktbeschreibung

Assurance of corporate sustainability reports relies
on the idea of a third-party assuror who is
independent and objective. With the help of external
and internal standards, the assuror provides
credibility to the public statements of companies.
However, the orthodox approach overlooks or neglects
the many paradoxes and dilemmas that are the daily
experience of most assurors.
In this book, the author describes an alternative
approach to assurance, called the artist approach
that takes the ethical dilemmas and paradoxes into
account.
The development of the artist approach is based on:
1) a critical investigation into the idea of compromise , which leads to an alternative way of
thinking about the practice of assurance; 2) a
critical investigation into notions of trust and
distrust, and power relations, and their effects on
assurance; and 3) a concept of stumbling together ,
which is built on relationality, where the assuror
and the assuree are mutually exploring the territory.
A wider understanding and application of the artist
approach can potentially lead to significant changes
in the way assurors act, and hopefully to assurance
results that are more relevant and useful.

Produktdetails

• Verlag: VDM Verlag Dr. Müller
• Seitenzahl: 192
• Englisch
• Abmessung: 220mm
• ISBN-13: 9783639139884
• ISBN-10: 3639139887
• Artikelnr.: 26390657

Autorenporträt

Iver Drabæk, Doctor of Management, University of Hertfordshire,
UK and partner at Global Advice Network. 25 years experience
within corporate consultancy on business and corporate
responsitiliby - including corruption and fraud issues. Has
performed +100 company audits, and numerous workshops. Key focus
area is the business case for companies.