Perego, Paolo; Kolk, Ans - In: Journal of Business Ethics 110 (2012) 2, pp. 173-190
organizational accountability for sustainability. Using a panel of Fortune Global 250 firms over a period of 10 years, we document … the diffusion patterns of third-party assurance of sustainability reports. We specifically investigate how evolving … sustainability assurance statements. The results illustrate great variability in the adoption of assurance practices in the formative …