UDTR Global Rights of Nature Radar

How sustainability report preparers and assurance providers frame sustainability assurance quality – an interview study

Identification

Public canonical key

radar:r-5f109224eb31ca2d1edf386bc7663ea9

Authors

Cong Mu · Ying Han Fan · Hadrian Geri Djajadikerta · Da Yang

Reported year

2025

Reported language

en

Source type

article

First detected

2026-11-14T02:47:59.997119+00:00

Last metadata observation

2026-11-14T02:47:59.997119+00:00

Last HTTP verification

Not checked

Institutions reported by the source

Curtin University · Yunnan University

Reported affiliation countries

AU · CN

Documentary abstract — original language

Purpose We explore the quality of sustainability assurance from the perspective of sustainability reporting preparers and assurance providers. Design/methodology/approach The research design and data collection are guided by framing theory, which involves three framing tasks (i.e. sense-making, naming and storytelling) during the diagnostic framing process. A semi-structured interview method was employed with a sample of 40 sustainability reporting preparers and assurance providers. The data collected from the interviews is analysed following the three stages of the grounded theory method. Findings The assurance providers demonstrated their commitment to the quality of sustainability assurance in the sense-making task. In contrast, the reporting preparers paid little attention to it. Results from the naming task indicate that assurance providers highlight the level of assurance quality in accordance with predetermined targets and prescribed procedures, while reporting preparers prioritise meeting the stakeholders’ requirements. The storylines from both groups emphasise the quality of disclosure information. From their perspective, assurance providers emphasise that effective communication with client companies is associated with higher-quality and more sustainable reporting. Preparers of assurance statements are concerned about the representation of assurance statements. Research limitations/implications Our study is limited by the inherent limitations of qualitative research. A relatively small sample and other stakeholders were not included, which limited the generalisation of the findings of our study. Practical implications Our study has practical significance and implications for reporting companies, assurance providers and regulators by offering a comprehensive view of assurance providers and reporting preparers on sustainability assurance quality. Originality/value We integrate the applications of framing theory by Maroun (2019) and Durocher and Georgiou (2022) to develop a new framework that guides research design and data collection in qualitative research. Our study sheds light on the stagnant sustainability assurance market and contributes new insights to the existing literature on sustainability assurance. It contributes to our understanding of the quality of sustainability assurance from the perspective of assurance providers and sustainability reporting preparers. The theoretical framework we developed is useful for studying the perception of a concept or practice and the process of forming such perception in any discipline.

Identifiers

OPENALEX

https://openalex.org/W7107955943

DOI

10.1108/cafr-08-2025-0157

Documentary context

Documentary family

article

Source-reported types

article

Entity mentions are not evidence of legal recognition. Jurisdiction studied is separate from author affiliation country.

Sources

OpenAlex · Record 1

• Document · https://doi.org/10.1108/cafr-08-2025-0157

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Relevance pending

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