摘要：The year 2013 was a defining moment for sustainability accounting reporting. The GlobalReporting Initiative (GRI) launched reporting guidelines for accounting for sustainability(Perego, Kennedy, & Whiteman, 2016). The GRI is a non-profit organization committed topromulgating sustainability accounting reporting and assurance (Soh, Leung, & Leong, 2015).Promoters of sustainability seek to provide for the needs of the current global population whilemaintaining the ability to provide for future generations (Environmental Protection Agency,2016). Sustainability accounting reporting is a combination of economic, social, andenvironmental issues incorporating both financial and nonfinancial elements (Witjes, Vermeulen,& Cramer, 2017). The GRI Assurance Guidelines address independence, competence, qualitycontrol, engagement procedures, presentation, and other required auditing applications (GRI,2013). Additionally, the survey added application of GRI guidelines (GRI, 2013). The purpose ofthis study was to examine accountants’ perceptions of applying the GRI guidelines in auditing.The actual statement in the survey was “assess the extent to which the report preparer has appliedthe Guidelines in the course of reaching its conclusions” (GRI, 2013, p. 13). The random sampleincluded U. S. CPAs and members of the American Institute of CPAs (AICPA). The resultsfound accountants agreed with following the GRI sustainability guidelines. These results haveimplications for educators and practicing accountants.
关键词：sustainability; accounting; Global Reporting Initiative; assurance; CPAs; AICPA;reporting.
