A Conceptual Framework for Investigating ‘Capture’ in Corporate Sustainability Reporting Assurance
Journal of Business Ethics 99 (3):425-439 (2011)
Abstract
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 UKDOI
10.1007/s10551-010-0661-4
My notes
Similar books and articles
Assurance Services for Sustainability Reports: Standards and Empirical Evidence. [REVIEW]Giacomo Manetti & Lucia Becatti - 2009 - Journal of Business Ethics 87 (1):289 - 298.
The Role of Stakeholders in Sustainability Reporting Assurance.Giacomo Manetti & Simone Toccafondi - 2012 - Journal of Business Ethics 107 (3):363-377.
The value relevance of SAM's corporate sustainability ranking and GRI sustainability reporting in the European stock markets.Thomas Kaspereit & Kerstin Lopatta - 2016 - Business Ethics: A European Review 25 (1):1-24.
Sustainability Reporting and Assurance: A Historical Analysis on a World-Wide Phenomenon.Renzo Mori Junior, Peter J. Best & Julie Cotter - 2014 - Journal of Business Ethics 120 (1):1-11.
W(h)ither Ecology? The Triple Bottom Line, the Global Reporting Initiative, and Corporate Sustainability Reporting.Markus J. Milne & Rob Gray - 2013 - Journal of Business Ethics 118 (1):13-29.
European corporate sustainability framework for managing complexity and corporate transformation.Marcel van Marrewijk & Teun Hardjono - 2003 - Journal of Business Ethics 44 (2-3):121-132.
Multiple levels of corporate sustainability.Marcel van Marrewijk & Marco Werre - 2003 - Journal of Business Ethics 44 (2-3):107-119.
Corporate Reporting for Sustainable Development: Accounting for Sustainability in 2000AD.R. H. Gray - 1994 - Environmental Values 3 (1):17 - 45.
Multinationals' Accountability on Sustainability: The Evolution of Third-party Assurance of Sustainability Reports. [REVIEW]Paolo Perego & Ans Kolk - 2012 - Journal of Business Ethics 110 (2):173-190.
Corporate communication and impression management – new perspectives why companies engage in corporate social reporting.Reggy Hooghiemstra - 2000 - Journal of Business Ethics 27 (1-2):55 - 68.
European Corporate Sustainability Framework for Managing Complexity and Corporate Transformation.Marcel Van Marrewijk & Teun W. Hardjono - 2003 - Journal of Business Ethics 44 (2/3):121 - 132.
Introduction on the European Corporate Sustainability Framework (ECSF).Teun Hardjono & Peter de Klein - 2004 - Journal of Business Ethics 55 (2):99 - 113.
The Sustainability Reporting of Municipalities: A Fad, Mimicry or True Development?Matias Laine, Hannele Mäkelä, Salme Näsi & Oana Apostol - 2007 - Proceedings of the International Association for Business and Society 18:318-323.
Tensions in Corporate Sustainability: Towards an Integrative Framework.Tobias Hahn, Jonatan Pinkse, Lutz Preuss & Frank Figge - 2015 - Journal of Business Ethics 127 (2):297-316.
Industry Specific Sustainability Benchmarks: An ECSF Pilot Bridging Corporate Sustainability with Social Responsible Investments.Timo W. M. Van Den Brink & Frans van Der Woerd - 2004 - Journal of Business Ethics 55 (2):187 - 203.
Analytics
Added to PP
2013-09-29
Downloads
20,546 (#69)
6 months
1 (#451,971)
2013-09-29
Downloads
20,546 (#69)
6 months
1 (#451,971)
Historical graph of downloads
Citations of this work
Multinationals' Accountability on Sustainability: The Evolution of Third-party Assurance of Sustainability Reports. [REVIEW]Paolo Perego & Ans Kolk - 2012 - Journal of Business Ethics 110 (2):173-190.
Sustainability Reporting and Assurance: A Historical Analysis on a World-Wide Phenomenon.Renzo Mori Junior, Peter J. Best & Julie Cotter - 2014 - Journal of Business Ethics 120 (1):1-11.
Assessing and Improving the Quality of Sustainability Reports: The Auditors’ Perspective.Olivier Boiral, Iñaki Heras-Saizarbitoria & Marie-Christine Brotherton - 2019 - Journal of Business Ethics 155 (3):703-721.
Does context matter for sustainability disclosure? Institutional factors in Southeast Asia.Mi Tran & Eshani Beddewela - 2020 - Business Ethics: A European Review 29 (2):282-302.
The Role of Stakeholders in Sustainability Reporting Assurance.Giacomo Manetti & Simone Toccafondi - 2012 - Journal of Business Ethics 107 (3):363-377.
References found in this work
Business and the Polis: What Does it Mean to See Corporations as Political Actors? [REVIEW]Pierre-Yves Néron - 2010 - Journal of Business Ethics 94 (3):333-352.
Transparency and Assurance Minding the Credibility Gap.Nicole Dando & Tracey Swift - 2003 - Journal of Business Ethics 44 (2/3):195 - 200.
Assurance Services for Sustainability Reports: Standards and Empirical Evidence. [REVIEW]Giacomo Manetti & Lucia Becatti - 2009 - Journal of Business Ethics 87 (1):289 - 298.
CSR Rating Agencies: What is Their Global Impact?Steven Scalet & Thomas F. Kelly - 2010 - Journal of Business Ethics 94 (1):69-88.
Corporate Social Responsibility Audit: From Theory to Practice.Risako Morimoto, John Ash & Chris Hope - 2005 - Journal of Business Ethics 62 (4):315-325.
