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Keywords: Voluntary external assurance
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Journal Articles
Determinants of voluntary sustainability assurance: the importance of corporate environmental performance
Available to Purchase
Journal:
Social Responsibility Journal
Social Responsibility Journal (2020) 16 (8): 1403–1414.
Published: 04 December 2019
...Probal Dutta Purpose The purpose of this study is to investigate whether corporate environmental performance (CEP) exerts any significant influence on the voluntary external assurance of sustainability reports. Design/methodology/approach The sample of this study includes 176 firm-year...
