Keywords: Market concentration
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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
... market concentration. This alignment suggests efficiency and institutional drivers. No accredited Independent Assurance Service Providers (IASPs) were identified. Practical implications The findings inform stakeholders about extreme market concentration and the current lack of provider alternatives...
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