search query: @all sustainability / total: 575
reference: 4 / 575
| Author: | O'Dwyer, B. Owen, D. Unerman, J. |
| Title: | Seeking legitimacy for new assurance forms: The case of assurance on sustainability reporting |
| Journal: | Accounting, Organizations and Society
2011 : JAN, VOL 36:1 p. 31-52 |
| Index terms: | service COMPANIES ethics clients |
| Freeterms: | moral |
| Language: | eng |
| Abstract: | This paper analyzes how the legitimation processes adopted by sustainability assurance practitioners in a large professional services firm have co-evolved with and impacted on their attempts to develop this form of assurance practice - especially the construction of assurance statements. The analysis reveals a complex and interdependent interplay between attempts at securing pragmatic, moral and cognitive legitimacy with three key constituencies - (1) clients who commission the sustainability assurance services; (2) non-client users of the assurance statements; and (3) the firm's internal Risk Department which approves the wording of assurance statements. |
SCIMA