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| Author: | Smith, J. Haniffa, R. Fairbrass, J. |
| Title: | A conceptual framework for investigating 'capture' in corporate sustainability reporting assurance |
| Journal: | Journal of Business Ethics
2011 : MAR III, VOL. 99:3, p. 425-439 |
| Index terms: | corporate responsibility social responsibility accountability sustainable development reporting United Kingdom |
| Freeterms: | CSR assurance |
| Language: | eng |
| Abstract: | For long, the assurance of corporate sustainability reporting has been a controversial field. This article deals with an analysis of the process through which 'capture' takes place. Integrating elements of neo-institutional theory and the arena concept, a new conceptual framework is set out for dealing with the dynamics of the interactions btw. the various bodies active in the assurance field in the UK. |
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