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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| Tipo de documento: | Recurso Electrónico Artigo |
| Idioma: | Inglês |
| Verificar disponibilidade: | HBZ Gateway |
| Interlibrary Loan: | Interlibrary Loan for the Fachinformationsdienste (Specialized Information Services in Germany) |
| Publicado em: |
2011
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| Em: |
Journal of business ethics
Ano: 2011, Volume: 99, Número: 3, Páginas: 425-439 |
| Outras palavras-chave: | B
arena concept
B Assurance B neo-institutional theory B Conceptual Framework B capture B Sustainability reporting |
| Acesso em linha: |
Volltext (JSTOR) Volltext (lizenzpflichtig) |
| Resumo: | 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. |
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| ISSN: | 1573-0697 |
| Obras secundárias: | Enthalten in: Journal of business ethics
|
| Persistent identifiers: | DOI: 10.1007/s10551-010-0661-4 |
