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

Purpose This study aims to examine trends in the global assurance practices of
sustainability reports, updating and broaden the extant literature and proving new insights …

While a growing number of firms are being evaluated on environment, social and
governance (ESG) criteria by sustainability rating agencies (SRAs), comparatively little is …

Research has shown that achieving sustainable advantage requires building organisational
competencies and dynamic capabilities. It has therefore become imperative to extend the …

Purpose The aim of this paper is to provide an account of the period prior to the creation of
the Global Reporting Initiative (GRI): a body that was critical to the institutionalization of …

Purpose This paper aims to investigate the current state of knowledge in key reporting
aspects in relation to sustainability reporting in general and to reflect on their relevance to …

This study examines the extent of and determinants for sustainability assurance quality. Data
comprise sustainability assurance statements published by the top 100 listed companies in …

This paper presents the case for the sustainability reporting field as a contested arena and
examines the behavior and the influence of the various actors, such as the Global Reporting …

Purpose The objective of this study is to provide insights into insiders' perspectives on
environmental accounting disclosures, which is relatively under-investigated. Based on …

Names: Bebbington, Jan (Professor of accountancy and sustainable development), editor.|
Larrinaga, Carlos, 1967–editor.| O'Dwyer, Brendan, 1968–editor.| Thomson, Ian, 1962 …