...Charika Channuntapipat; Anna Samsonova-Taddei; Stuart Turley Purpose The purpose of this paper is to understand sustainability assurance (SA), and diversity in that practice, by examining assurance providers’ understandings of the practice and the influences that those understandings have...

... code, King III is not prescriptive and does not prescribe the CSR components that should be assured, the assurance process and procedures, the extent and scope of assurance, or even the criteria for assurance providers. The risk emerges that unscrupulous companies may be tempted to falsify...