期刊
JOURNAL OF BUSINESS ETHICS
卷 99, 期 3, 页码 425-439出版社
SPRINGER
DOI: 10.1007/s10551-010-0661-4
关键词
assurance; sustainability reporting; capture; conceptual framework; neo-institutional theory; arena concept
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.
作者
我是这篇论文的作者
点击您的名字以认领此论文并将其添加到您的个人资料中。
推荐
暂无数据