A conceptual framework for investigating 'capture' in corporate sustainability reporting assurance

Smith, John, Haniffa, Ros and Fairbrass, Jenny ORCID: https://orcid.org/0000-0001-5292-0720 (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
Uncontrolled Keywords:	sdg 12 - responsible consumption and production ,/dk/atira/pure/sustainabledevelopmentgoals/responsible_consumption_and_production
Faculty \ School:	Faculty of Science > Tyndall Centre for Climate Change Research University of East Anglia Research Groups/Centres > Faculty of Science > Research Centres > Tyndall Centre for Climate Change Research
UEA Research Groups:	Faculty of Social Sciences > Research Groups > Responsible Business Regulation Group Faculty of Social Sciences > Research Centres > Centre for Competition Policy
Related URLs:	https://www.scopus.com/pages/publication...
Depositing User:	Pure Connector
Date Deposited:	14 Nov 2013 14:02
Last Modified:	18 Jun 2026 16:14
URI:	https://ueaeprints.uea.ac.uk/id/eprint/44419
DOI:	10.1007/s10551-010-0661-4

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