A Conceptual Framework for Investigating 'Capture' in Corporate Sustainability Reporting Assurance

Smith, J., Haniffa, R. and Fairbrass, J. (2011) A Conceptual Framework for Investigating 'Capture' in Corporate Sustainability Reporting Assurance. Journal of Business Ethics, 99 (3). pp. 425-439. ISSN 0167-4544

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Abstract

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.

Item Type: Article
Faculty \ School: Faculty of Social Sciences > Norwich Business School
Related URLs:
Depositing User: Pure Connector
Date Deposited: 14 Nov 2013 14:02
Last Modified: 13 Mar 2019 10:37
URI: https://ueaeprints.uea.ac.uk/id/eprint/44419
DOI: 10.1007/s10551-010-0661-4

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