A Conceptual Framework for Investigating ‘Capture’ in Corporate Sustainability Reporting Assurance
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 whic...
Authors: | ; ; |
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Format: | Electronic Article |
Language: | English |
Check availability: | HBZ Gateway |
Journals Online & Print: | |
Fernleihe: | Fernleihe für die Fachinformationsdienste |
Published: |
Springer Science + Business Media B. V
2011
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In: |
Journal of business ethics
Year: 2011, Volume: 99, Issue: 3, Pages: 425-439 |
Further subjects: | B
arena concept
B Assurance B neo-institutional theory B Conceptual Framework B capture B Sustainability reporting |
Online Access: |
Volltext (JSTOR) Volltext (lizenzpflichtig) |