Table 4. Research recommendations... | Emerald Publishing

Table 4.

Research recommendations

Proxies of sustainability assurance providers	Determinants of the selection of sustainability assurance providers	Consequences of the selection of sustainability assurance providers
• Industry expertise of sustainability assurors	• Ownership heterogeneity (e.g. family, state, managerial and institutional ownership); sustainable institutional investors	• Stakeholder trust and firm reputation
• Joint provisions of financial audit and sustainability assurance	• Financial audit quality and audit committees; other stakeholder pressure (e.g. customer and supplier)	• Endogeneity concerns, e.g. reversed causality
• Joint audits between audit firms and other external assurance providers	• Country effects (e.g. culture)
	• Financial reporting quality
	• Environmental and social subpillars of CSR outputs

Proxies of sustainability assurance providers	Determinants of the selection of sustainability assurance providers	Consequences of the selection of sustainability assurance providers
• Industry expertise of sustainability assurors	• Ownership heterogeneity (e.g. family, state, managerial and institutional ownership); sustainable institutional investors	• Stakeholder trust and firm reputation
• Joint provisions of financial audit and sustainability assurance	• Financial audit quality and audit committees; other stakeholder pressure (e.g. customer and supplier)	• Endogeneity concerns, e.g. reversed causality
• Joint audits between audit firms and other external assurance providers	• Country effects (e.g. culture)
	• Financial reporting quality
	• Environmental and social subpillars of CSR outputs

Source(s): Table by author