... – that external and internal auditors use in the context of sustainability assurance. In doing so, it addresses a global societal challenge of environmental sustainability to which greenwashing contributes. Design/methodology/approach By conducting a literature review, this viewpoint draws upon the ongoing...

...Emna Klibi; Salma Damak; Oumayma Elwafi Purpose This study aims to examine whether the financial market rewards the sustainable companies by investigating the impact of sustainability assurance levels on market capitalization of the CAC 40 firms. This analysis is complemented by examining the role...

...Yosra Mnif Sellami; Nada Dammak Ben Hlima; Anis Jarboui Purpose This study aims at providing a proof of the factors associated with sustainability assurance demand by French companies. Design/methodology/approach This research used panel data methodology. Findings The study results...