Sustainability assurance and corporate environmental accountability

This study explores the institutional field of sustainability assurance in South Africa to explain how this emerging practice, largely embedded in the mature field of auditing, operates. Employing the institutional pillars approach to analyze data obtained from in‐depth interviews, archival sources,...

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Veröffentlicht in:	Business strategy and the environment 2024-05, Vol.33 (4), p.3167-3183
Hauptverfasser:	Lemma, Tesfaye T., Negash, Minga, Lulseged, Ayalew, Maroun, Warren
Format:	Artikel
Sprache:	eng
Schlagworte:	Accountability Assurance environmental accountability Environmental accounting institutional theory managerial capture Norms professional capture South Africa Sustainability sustainability assurance Sustainability reporting sustainability reports Sustainable development Sustainable practices total capture
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