Keywords: Knowledge spillover
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Journal Articles

Bundling of financial audit and sustainability assurance under CSRD: identifying the practice and interpreting the resulting market structure

Madhavan Vishnu Nampoothiri, Mohit Kumar
Journal: Sustainability Accounting, Management and Policy Journal
Sustainability Accounting, Management and Policy Journal 1–21.
https://doi.org/10.1108/SAMPJ-05-2025-0645
Published: 03 April 2026
... to interpret the forces shaping this market. Three theoretical perspectives guide this analysis: Knowledge Spillover and Economies of Scope – Incumbent auditors may be well positioned to deliver sustainability assurance due to existing familiarity with a firm’s systems, controls and reporting...
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