A Conceptual Framework for Investigating ‘Capture’ in Corporate Sustainability Reporting Assurance

被引：0
作者：
John Smith
Ros Haniffa
Jenny Fairbrass
机构：
[1] University of Leeds,Leeds University Business School
[2] University of Bradford,Bradford University School of Management
来源：
Journal of Business Ethics | 2011年 / 99卷
关键词：
assurance; sustainability reporting; capture; conceptual framework; neo-institutional theory; arena concept;
D O I：
暂无
中图分类号：
学科分类号：
摘要：
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.
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页码：425 / 439
页数：14
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