RT Article
T1 A Conceptual Framework for Investigating ‘Capture’ in Corporate Sustainability Reporting Assurance
JF Journal of business ethics
VO 99
IS 3
SP 425
OP 439
A1 Smith, John
A1 Haniffa, Ros
A1 Fairbrass, Jenny
A2 Haniffa, Ros
A2 Fairbrass, Jenny
LA English
YR 2011
UL https://ixtheo.de/Record/178564131X
AB The assurance of corporate sustainability reporting has long been a controversial field. Corporate management and assurance providers are routinely accused of ‘capturing’ what should be an exercise in public accountability. This article responds to recent calls for an analysis of the process by which ‘capture’ takes place. Integrating elements of neo-institutional theory and the arena concept, the article sets out a fresh conceptual framework for investigating the dynamics of the interactions between the various bodies active in the assurance field in the UK.
K1 arena concept
K1 neo-institutional theory
K1 Conceptual Framework
K1 capture
K1 Sustainability reporting
K1 Assurance
DO 10.1007/s10551-010-0661-4