Table 3 Summary results of naming and... | Emerald Publishing

Table 3

Summary results of naming and storytelling on sustainability assurance quality

	Naming	Storylines
Assurance providers	The level of assurance quality is based on predetermined targets and prescribed procedures	The higher quality is associated with: the quality of reported data competence of assurance providers professionalism of assurance providers effective communication with client companies cost-benefit and long-term consequences
Reporting preparers	The degree to which the assurance service meets the client companies and other stakeholders’ needs	The higher quality is associated with: the company’s integrity to ensure reliable and credible sustainability disclosures the experience and expertise of assurance providers, and the representation of assurance statements

	Naming	Storylines
Assurance providers	The level of assurance quality is based on predetermined targets and prescribed procedures	The higher quality is associated with: the quality of reported data competence of assurance providers professionalism of assurance providers effective communication with client companies cost-benefit and long-term consequences
Reporting preparers	The degree to which the assurance service meets the client companies and other stakeholders’ needs	The higher quality is associated with: the company’s integrity to ensure reliable and credible sustainability disclosures the experience and expertise of assurance providers, and the representation of assurance statements