Although firms increasingly publish sustainability reports, assuring such reports is relatively
new. This study reviews the literature of sustainability assurance to evaluate the intellectual …

Purpose Motivated by the growing and urgent demands for a unified set of internationally
accepted, and high-quality environmental, social and governance (hereafter ESG) …

Purpose The growing interest in sustainability reporting by management scholars is leading
to new research fields. Among the different actors involved in non-financial disclosures …

This chapter aims to review the academic research in the field of assurance of nonfinancial
information, highlighting ground covered, gaps to be filled, and potential avenues for future …

This paper aims to assess whether the financial performance of companies that publish
sustainability reports (SRs) differs from the financial performance of companies that do not …

Studies regarding the economic, social, and environmental impacts of sustainable policies
and practices in the public sector are scarce. This is an important gap, as the public sector is …

A high company value indicates a good company performance and reputation which gives a
positive signal to investor that affect decision making in investing. The purpose of this …

In the era of the economy knowledge, non-financial performances reported in sustainability
reports are becoming increasingly important for creating value, gaining and sustaining …

In the modern era, audit practices are increasingly influenced by technological
advancements and the need for sustainability. This article explores the harmonization of …

This research aims to analyze the effect of audit quality, institutional ownership, profitability,
and firm size on sustainability reporting assurance. The research contribution to the matter is …