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

John Smith, Jenny Fairbrass, Roszaini Haniffa

    Research output: Contribution to journalArticle

    66 Citations (Scopus)

    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.
    Original languageEnglish
    Pages (from-to)425-439
    JournalJournal of Business Ethics
    Volume99
    Issue number3
    DOIs
    Publication statusPublished - Mar 2011

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