Since the end of the 1990s, sustainability reporting has become an increasingly relevant
topic in business and academia. However, literature is still limited in quantity and no major …

Despite the substantial increase in sustainability reporting scholarly research, the
comprehensive evaluation of scientific production in this area is scarce. This study combines …

The quality of sustainability reports and impression management: A stakeholder perspective |
Emerald Insight Books and journals Case studies Expert Briefings Open Access Publish with …

This study offers an opportunity to understand how country-and industry-specific effects may
affect the decision to assure sustainability reports by identifying institutional pressures …

Companies disclosing nonfinancial information through sustainability reporting practices
provide markets with data on their social, environmental, and governance performance. The …

US companies are increasingly responding to demand from investors and other
stakeholders for transparent information about companies' environmental, social, and …

Sustainability reporting has become a common practice and is generally considered to be
positive. Yet, a growing body of scholarly literature has criticized the transparency and …

This article presents, an analysis of the opinions of assurance providers regarding the
quality and the limitations of sustainability reports and their recommendations to improve …

Concerns about the credibility of sustainability reports can be mitigated through assurance.
Although audit committee remit encompasses monitoring of sustainability issues, there are …

In this article we explore how multinational corporations (MNCs) adopt assurance practices
to develop and sustain organizational accountability for sustainability. Using a panel of …