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 language | English |
|---|---|
| Pages (from-to) | 425-439 |
| Journal | Journal of Business Ethics |
| Volume | 99 |
| Issue number | 3 |
| DOIs | |
| Publication status | Published - Mar 2011 |
UN SDGs
This output contributes to the following UN Sustainable Development Goals (SDGs)
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SDG 12 Responsible Consumption and Production
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