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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Hlavní autoři:	Cong Mu, Ying Han Fan, Hadrian Geri Djajadikerta, Da Yang
Médium:	Artigo
Jazyk:	Inglês
Vydáno:	Emerald Publishing 2026-05-01
Edice:	China Accounting and Finance Review
Témata:	sustainability assurance quality framing theory assurance providers sustainability reporting preparers
On-line přístup:	https://www.emerald.com/cafr/article/doi/10.1108/CAFR-08-2025-0157/1319742/How-sustainability-report-preparers-and-assurance
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