Figure 1
The three frameworks are organized into three horizontal levels labeled on the left as “Macro”, “Meso”, and “Micro”. At the macro level, a text label reads “Environmental or Social or Economic or Institutional factors”. A horizontal arrow labeled “5. Macro-level associations” extends from this label toward the right side of the diagram, where “Macro or Social outcomes” are shown. Additionally, two downward diagonal arrows labeled “Macro arrow meso” and “Macro arrow micro” extend from “Environmental or Social or Economic or Institutional factors” toward “Organizational factors” and “Individual conditions”, respectively. At the meso level, the label “1. Situational” appears on the left side of the diagram. The central element is labeled “Organizational factors”. A horizontal arrow labeled “4. Meso-level associations” extends from “Organizational factors” and points to “Organizational outcomes”. Additionally, a diagonal upward arrow labeled “Meso arrow macro” extends from “Organizational outcomes” and leads to “Macro or Social outcomes”. Similarly, a diagonal downward arrow labeled “Meso arrow micro” extends from “Organizational factors” and points to “Individual conditions”. At the micro level, a text label reads “Individual conditions”. A horizontal arrow labeled “2. Action formation” leads from “Individual conditions” to “Individual behavior”. From “Individual behavior”, an upward arrow labeled “Micro arrow meso” points toward “Organizational outcomes”, and another upward arrow labeled “Micro arrow macro” labeled “3. Transformational” points toward “Macro or Social outcomes”.Conceptual framework of carbon assurance review. Source: Adapted from Coleman (1994), Cowen et al. (2022) and Hedström and Ylikoski (2010)