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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| Autors principals: | , , , |
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| Format: | Artigo |
| Idioma: | Inglês |
| Publicat: |
Emerald Publishing
2026-05-01
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| Col·lecció: | China Accounting and Finance Review |
| Matèries: | |
| Accés en línia: | https://www.emerald.com/cafr/article/doi/10.1108/CAFR-08-2025-0157/1319742/How-sustainability-report-preparers-and-assurance |
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