...Yen-Yu Liu; Pin-Sheng Lee Purpose This study aims to use a time-to-event framework (Cox survival analysis) to provide duration-based evidence on how sustainability report disclosure and sustainability assurance relate to environmental, social and governance ( ESG ) performance persistence (defined...

...Pei-Chi Kelly Hsiao; Tom Scott; Zeting Zang Purpose This study aims to provide a snapshot of voluntary sustainability assurance in New Zealand (NZ) in 2020. we assess the frequency of different assurance elements and discuss aspects of current practices that potentially contribute to the audit...

...Muhammad Bilal Farooq; Charl de Villiers Purpose This paper focuses on the market for sustainability assurance (SA) services. The aims of this paper are to review academic efforts in the field, highlighting ground covered, provide a comprehensive understanding of the market for this new form...

...Joshua Wong; Norman Wong; Willow Yangliu Li; Li Chen Purpose The purpose of this study is to examine firm-specific characteristics that influence firms’ choice of assurance provider in sustainability assurance. The market for sustainability assurance consists of three types: accounting firms...