Purpose This study aims to review the literature on non-financial information (NFI)
assurance including external assurance of sustainability reports (SRA) and integrated …

This paper seeks to provide insights into the sustainability report assurance process by
exploring how reporting firms and assurance providers work together to produce high …

Businesses are increasingly expected to disclose their progress towards sustainable
development via engagement with the United Nations Sustainable Development Goals …

Recent research shows the existence of a selective corporate social responsibility (CSR)
disclosure strategy that creates a gap between CSR disclosure and actual performance …

All industries depend on natural capital assets and ecosystem services, either directly,
through their supply chains, or through their investments. Companies are therefore …

In response to recent calls about the need to improve the current understanding of what
drives SDG reporting, this paper analyzes the individual and joint effect of a broad array of …

In addressing the challenges of climate change (CC), companies face the difficult task of
reconciling long‐term environmental goals and short‐term financial interests. In this paper …

This study analyses the impact of investment in climate change mitigation innovations and
technologies on companies, both from a financial and reputational viewpoint, as well as in …

Purpose This paper aims to investigate the relationship between sustainability reporting and
firm value, and subsequently, ascertains the moderating effect of assurance and the type of …

This paper uses a sample of 1243 international firms for the period 2013–2017 to analyse
the effect that a greater presence of women in management teams has on business …