How sustainability report preparers and assurance providers frame sustainability assurance quality – an interview study
We explore the quality of sustainability assurance from the perspective of sustainability reporting preparers and assurance providers. The research design and data collection are guided by framing theory, which involves three framing tasks (i.e. sense-making, naming and storytelling) during the diag...
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| Автори: | , , , |
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| Формат: | Artigo |
| Мова: | Inglês |
| Опубліковано: |
Emerald Publishing
2026-05-01
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| Серія: | China Accounting and Finance Review |
| Предмети: | |
| Онлайн доступ: | https://www.emerald.com/cafr/article/doi/10.1108/CAFR-08-2025-0157/1319742/How-sustainability-report-preparers-and-assurance |
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