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Non-financial information assurance: a review of the literature and directions for future research
16 references·2 citing·51 second hop
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(1980)Situated Learning: Legitimate Peripheral Participation. (1994)Sensemaking in Organizations (1996)2 How Actors Change Institutions: Towards a Theory of Institutional Entrepreneurship (2009)Managing the Rivalry of Competing Institutional Logics (2009)Inside the Hybrid Organization: Selective Coupling as a Response to Competing Institutional Logics (2012)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Separation of Ownership and Control (1983)External Control of Organizations: Resource Dependence Perspective (2011)Is corporate social responsibility reporting a tool of signaling or greenwashing? Evidence from the worldwide logistics sector (2020)The determinants of business contribution to the 2030 Agenda: Introducing the SDG Reporting Score (2020)Environmental performance, sustainability, governance and financial performance: Evidence from heavily polluting industries in China (2021)Content Analysis: An Introduction to its Methodology. (1984)The balanced scorecard : measures that drive performance (1992)Cannibals with forks: the triple bottom line of 21st century business (1999)Environmental, social and governance disclosure, integrated reporting, and the accuracy of analyst forecasts (2016)Integrated Reporting Quality: An Empirical Analysis (2018)Intellectual capital and sustainable development: a systematic literature review (2020)Case Study Research (2004)Scoping studies: towards a methodological framework (2005)The role of digital innovation in knowledge management systems: A systematic literature review (2020)Sample Selection in Systematic Literature Reviews of Management Research (2021)The Cross-Section of Expected Stock Returns (1992)The Social Responsibility of Business Is to Increase Its Profits (2007)The Impact of Strategic Relevance and Assurance of Sustainability Indicators on Investors' Decisions (2014)Corporate Social Responsibility Report Narratives and Analyst Forecast Accuracy (2017)Does Voluntary ESG Reporting Resolve Disagreement among ESG Rating Agencies? (2022)Toward a Theory of Stakeholder Identification and Salience: Defining the Principle of who and What Really Counts (1997)Corporate Social and Financial Performance: A Meta-Analysis (2003)
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References

  • 1983The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields38,372 cited
  • 2006Institutions and Institutional Work3,336 cited
  • 1988The Rise and Fall of Social Problems: A Public Arenas Model2,274 cited
  • 2016On the shoulders of giants: undertaking a structured literature review in accounting984 cited
  • 2016Integrated reporting: A structured literature review783 cited
  • 2005Assurance statement practice in environmental, social and sustainability reporting: a critical evaluation657 cited
  • 2011Seeking legitimacy for new assurance forms: The case of assurance on sustainability reporting608 cited
  • 2012Multinationals’ Accountability on Sustainability: The Evolution of Third-party Assurance of Sustainability Reports530 cited
  • 2016Corporate Board and Corporate Social Responsibility Assurance: Evidence from China487 cited
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  • 2011Impact of Assurance and Assurer's Professional Affiliation on Financial Analysts' Assessment of Credibility of Corporate Social Responsibility Information407 cited
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  • 2013Sustainability Reporting and Assurance: A Historical Analysis on a World-Wide Phenomenon383 cited
  • 2009

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Assurance of Sustainability Reports: Impact on Report Users' Confidence and Perceptions of Information Credibility
376 cited
  • 2011Evidence of assurance enhancing the quality of voluntary environmental disclosures: an empirical analysis326 cited
  • 2020Sustainable development, intellectual capital and technology policies: A structured literature review and future research agenda326 cited
  • Cited by

    • 2025AI adoption, ESG disclosure quality and sustainability committee heterogeneity: evidence from Chinese companies40 cited
    • 2025Digital technologies and sustainability accounting, reporting and assurance: framework and research opportunities38 cited