...Lies Bouten; Sophie Hoozée Purpose This study examines how assurors make sense of sustainability assurance (SA) work and how interactions with assurance team members and clients shape assurors’ sensemaking and their actual SA work. Design/methodology/approach To obtain detailed accounts of how...

...Muhammad Bilal Farooq; Charl de Villiers Purpose The purpose of this paper is to examine how sustainability assurance providers’ (SAPs) promotion of sustainability assurance influences the scope of engagements, its implications for professional and managerial capture and the ability...

...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...

...Muhammad Bilal Farooq; Charl de Villiers Purpose The purpose of this paper is to examine the competition between accounting sustainability assurance providers (ASAPs) and non-accounting sustainability assurance providers (NASAPs), and how this competition influences the institutionalization...