Figure 1.
The grey ellipse symbolizes the zone of regulatory uncertainty at the center of the SEGAP model. It marks the space where legal guidance is unclear, creating ambiguity for both auditors and report users. This uncertainty contributes simultaneously to the perception gap and the audit gap Refer to the image caption for details.The diagram depicts a horizontal continuum from Report User on the left to Auditor on the right, divided into Perception G A P and Audit G A P, with Legal Framework at the centre linked to Procedural, Cognitive, and Symbolic Legitimacy, while the left side shows Moral and Dispositional Legitimacy and the right side shows Pragmatic and Exchange Legitimacy, illustrating differences across stakeholders.

The grey ellipse symbolizes the zone of regulatory uncertainty at the center of the SEGAP model. It marks the space where legal guidance is unclear, creating ambiguity for both auditors and report users. This uncertainty contributes simultaneously to the perception gap and the audit gap

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