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...
| Autori: | ; ; |
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| Tipo di documento: | Elettronico Articolo |
| Lingua: | Inglese |
| Verificare la disponibilità: | HBZ Gateway |
| Interlibrary Loan: | Interlibrary Loan for the Fachinformationsdienste (Specialized Information Services in Germany) |
| Pubblicazione: |
2011
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| In: |
Journal of business ethics
Anno: 2011, Volume: 99, Fascicolo: 3, Pagine: 425-439 |
| Altre parole chiave: | B
arena concept
B Assurance B neo-institutional theory B Conceptual Framework B capture B Sustainability reporting |
| Accesso online: |
Volltext (JSTOR) Volltext (lizenzpflichtig) |
| Riepilogo: | 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 |
| Comprende: | Enthalten in: Journal of business ethics
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| Persistent identifiers: | DOI: 10.1007/s10551-010-0661-4 |
