Table 2 Summary of attention to... | Emerald Publishing

Table 2

Summary of attention to sustainability assurance quality

N = 40	Care	Do not care	Neutral	Reasons
Assurance providers	11			Increasing coercive pressure on sustainability at national and international levels Demands on companies’ sustainability for protecting their reputation and preventing risks from sustainability risks Gaining competitive advantages in expanding the sustainability assurance market
Reporting preparers	2			Strong corporate culture on sustainability Benchmarking the world’s leading companies The quality of sustainability assurance should match the client company’s industrial ranking
		8	19	No additional resources allocated to achieve high-quality assurance in the economic recession The cost of obtaining high-quality sustainability assurance is considerably too high to afford The short-term incentives for achieving high-quality sustainability assurance are absent Cannot differentiate the quality among different providers

N = 40	Care	Do not care	Neutral	Reasons
Assurance providers	11			Increasing coercive pressure on sustainability at national and international levels Demands on companies’ sustainability for protecting their reputation and preventing risks from sustainability risks Gaining competitive advantages in expanding the sustainability assurance market
Reporting preparers	2			Strong corporate culture on sustainability Benchmarking the world’s leading companies The quality of sustainability assurance should match the client company’s industrial ranking
		8	19	No additional resources allocated to achieve high-quality assurance in the economic recession The cost of obtaining high-quality sustainability assurance is considerably too high to afford The short-term incentives for achieving high-quality sustainability assurance are absent Cannot differentiate the quality among different providers