... Emerald Publishing Limited Licensed re-use rights only D&I Sustainability assurance Sustainability disclosure O-SII banks CSRD ESRS With the adoption of the Corporate Sustainability Reporting Directive (CSRD), the European Union has institutionalized sustainability reporting...

... frameworks. Design/methodology/approach This study uses purposive content analysis of 100 sustainability assurance reports across 29 European countries for the 2024 financial year, using detailed manual coding to reveal patterns beneath surface-level compliance. Findings The analysis reveals two...

...Jennifer Martinez-Ferrero; Marta Sánchez-Sancho; Emma García-Meca Purpose Sustainability assurance has become essential for enhancing the credibility of sustainability disclosures. However, without harmonized standards, critical literature highlights the risk of managerial capture and questions...

...Patrick Velte Purpose This study aims to focus on the determinants and consequences of the selection of different sustainability assurance providers. Design/methodology/approach The analysis is based on the legitimacy theory and the business case argument. The structured literature review...

... assessments (digital communication, artificial intelligence and big data analytics); collecting and analysing data (Internet of Things and radio frequency identification); potentially revolutionizing sustainability assurance practices; and disseminating disclosures (interactive reports). Papers in this SI...

... landscape and emphasizes the need for further investigation into how emerging technologies can be leveraged to achieve sustainability goals. Digital knowledge Digital technology Literature review Sustainability accounting Sustainability reporting Sustainability assurance Figure 1...

... the length of this relationship affects stakeholders’ perceptions is not clear and requires further empirical evidence. This board clearly highlights the potentially important role of sustainability assurance statements as the final product and the only observable outcome of the assurance process...